https://www.taxtmi.com/caselaws?id=2687 The appeal was successful as the Tribunal found the penalty imposed on the importer for diverting raw silk under the DEEC Scheme invalid. The individuals involved in the diversion were also absolved of liability due to lack of corroborative evidence and improper application of legal provisions, including Section 114A of the Customs Act. The Tribunal emphasized the importance of providing a personal hearing before imposing penalties and ruled in favor of the appellant, dismissing the Revenue's appeal. en-us Tue, 28 Aug 2007 00:00:00 +0530 Fri, 19 Dec 2008 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2687 The appeal was successful as the Tribunal found the penalty imposed on the importer for diverting raw silk under the DEEC Scheme invalid. The individuals involved in the diversion were also absolved of liability due to lack of corroborative evidence and improper application of legal provisions, including Section 114A of the Customs Act. The Tribunal emphasized the importance of providing a personal hearing before imposing penalties and ruled in favor of the appellant, dismissing the Revenue's appeal. Case-Laws Customs Tue, 28 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2687