https://www.taxtmi.com/caselaws?id=221837 The Tribunal granted 100% waiver of the duty demand and penalty imposed on the applicant for alleged involvement in the diversion of goods. The decision was based on the finding that the Bills of Entry for the imported goods were filed by the party to whom the goods were sold, not in the name of the applicant. The Tribunal distinguished this case from previous ones where joint filing of Bills of Entry resulted in shared liability, emphasizing the importance of specific documentation in determining duty payment liability. Recovery of the duty and penalty was stayed pending the appeal, ensuring fairness and justice in the matter. en-us Fri, 20 Jul 2012 00:00:00 +0530 Tue, 02 Apr 2013 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221837 The Tribunal granted 100% waiver of the duty demand and penalty imposed on the applicant for alleged involvement in the diversion of goods. The decision was based on the finding that the Bills of Entry for the imported goods were filed by the party to whom the goods were sold, not in the name of the applicant. The Tribunal distinguished this case from previous ones where joint filing of Bills of Entry resulted in shared liability, emphasizing the importance of specific documentation in determining duty payment liability. Recovery of the duty and penalty was stayed pending the appeal, ensuring fairness and justice in the matter. Case-Laws Customs Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221837