https://www.taxtmi.com/caselaws?id=176626 The case involved penalties imposed on individuals for diverting duty-free goods to the local market without paying duty. The General Manager was penalized for orchestrating the scheme, with seizures made at the individuals' residences. The Commissioner(Appeals) noted discrepancies and confessions, indicating systematic diversion. The judge, acknowledging the lack of evidence on earnings, reduced penalties. The General Manager's penalty was reduced to Rs. 25,000, and the others to Rs. 12,500 each, considering the circumstances and unclear financial gains. The judgment balanced penalties with the absence of clear evidence on financial gains from the illegal activities. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176626 The case involved penalties imposed on individuals for diverting duty-free goods to the local market without paying duty. The General Manager was penalized for orchestrating the scheme, with seizures made at the individuals' residences. The Commissioner(Appeals) noted discrepancies and confessions, indicating systematic diversion. The judge, acknowledging the lack of evidence on earnings, reduced penalties. The General Manager's penalty was reduced to Rs. 25,000, and the others to Rs. 12,500 each, considering the circumstances and unclear financial gains. The judgment balanced penalties with the absence of clear evidence on financial gains from the illegal activities. Case-Laws Customs Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176626