https://www.taxtmi.com/caselaws?id=340254 The tribunal upheld duty liability on imported goods under the DEEC Scheme due to diversion for home consumption. The penalty imposed on the director was set aside due to insufficient evidence and reasoning, following precedents where penalties were not upheld for similar reasons. Compliance with import scheme conditions and the need for clear reasoning for penalties on individuals were emphasized. en-us Thu, 23 Feb 2017 00:00:00 +0530 Tue, 06 Feb 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340254 The tribunal upheld duty liability on imported goods under the DEEC Scheme due to diversion for home consumption. The penalty imposed on the director was set aside due to insufficient evidence and reasoning, following precedents where penalties were not upheld for similar reasons. Compliance with import scheme conditions and the need for clear reasoning for penalties on individuals were emphasized. Case-Laws Customs Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340254