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    <title>2010 (9) TMI 1024 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore confirmed the liability of the appellants for non-compliance with customs duty conditions related to imported goods by their predecessors. The diversion of imported components, admission of violation by the appellants, and clauses in the Amalgamation Scheme supported the demand confirmation. The Tribunal rejected the stay of the impugned order, citing legal precedents emphasizing liability continuity in amalgamation cases. The appellants were directed to deposit a specified amount within a timeframe, with the remaining demand under the order waived, pending compliance reporting.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170280</link>
      <description>The Appellate Tribunal CESTAT Bangalore confirmed the liability of the appellants for non-compliance with customs duty conditions related to imported goods by their predecessors. The diversion of imported components, admission of violation by the appellants, and clauses in the Amalgamation Scheme supported the demand confirmation. The Tribunal rejected the stay of the impugned order, citing legal precedents emphasizing liability continuity in amalgamation cases. The appellants were directed to deposit a specified amount within a timeframe, with the remaining demand under the order waived, pending compliance reporting.</description>
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      <pubDate>Mon, 06 Sep 2010 00:00:00 +0530</pubDate>
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