https://www.taxtmi.com/caselaws?id=334161 Imported goods cleared under a conditional exemption remained subject to continuing end-use and bond obligations, so diversion to the local market supported penalty and negated any limitation defence until the bond was discharged. The recorded, unretracted statements under Section 108 of the Customs Act, together with documentary and oral material, established the roles of the import participants in the diversion and duty evasion scheme. A complaint about cross-examination did not displace that evidence. The penalties were sustained and the challenge failed. en-us Mon, 31 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334161 Imported goods cleared under a conditional exemption remained subject to continuing end-use and bond obligations, so diversion to the local market supported penalty and negated any limitation defence until the bond was discharged. The recorded, unretracted statements under Section 108 of the Customs Act, together with documentary and oral material, established the roles of the import participants in the diversion and duty evasion scheme. A complaint about cross-examination did not displace that evidence. The penalties were sustained and the challenge failed. Case-Laws Customs Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334161