https://www.taxtmi.com/caselaws?id=173981 The court allowed the petition, directing authorities to permit destruction of expired beer and remit duty under Section 23(1) of the Customs Act, 1962. No duty was payable as goods were not cleared for home consumption, and petitioner was not vicariously liable for penalties on its employees. The rule was made absolute, with no order as to costs. en-us Tue, 05 Apr 2005 00:00:00 +0530 Fri, 25 Sep 2015 18:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173981 The court allowed the petition, directing authorities to permit destruction of expired beer and remit duty under Section 23(1) of the Customs Act, 1962. No duty was payable as goods were not cleared for home consumption, and petitioner was not vicariously liable for penalties on its employees. The rule was made absolute, with no order as to costs. Case-Laws Customs Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173981