https://www.taxtmi.com/caselaws?id=344035 The Tribunal upheld the duty demand against the Appellants for diverting imported raw materials to their sister concern for manufacturing goods, breaching importation conditions. However, penalties under the Customs Act were set aside due to the lack of malicious intent, as the goods were used for manufacturing identical goods by the sister concern. The appeal was partly allowed, modifying the impugned order to uphold duty demand but waive penalties. Decision was rendered on 16.05.2017. en-us Tue, 16 May 2017 00:00:00 +0530 Wed, 07 Jun 2017 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344035 The Tribunal upheld the duty demand against the Appellants for diverting imported raw materials to their sister concern for manufacturing goods, breaching importation conditions. However, penalties under the Customs Act were set aside due to the lack of malicious intent, as the goods were used for manufacturing identical goods by the sister concern. The appeal was partly allowed, modifying the impugned order to uphold duty demand but waive penalties. Decision was rendered on 16.05.2017. Case-Laws Customs Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344035