https://www.taxtmi.com/caselaws?id=344741 The adjudicating authority confirmed penalties of Rs. 10 lakhs each on a Customs House Agent (CHA), a partner in the CHA firm, and a buyer of imported goods for their involvement in diverting and possessing goods meant for export. The evidence presented by Customs, including buyer testimony and failure to fulfill export obligations, remained unrebutted, leading to the dismissal of all three appeals. The judgment emphasizes the consequences of connivance in diverting goods, the liability of firm partners for firm offenses, and the responsibility of buyers in possession of offending goods. en-us Wed, 17 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344741 The adjudicating authority confirmed penalties of Rs. 10 lakhs each on a Customs House Agent (CHA), a partner in the CHA firm, and a buyer of imported goods for their involvement in diverting and possessing goods meant for export. The evidence presented by Customs, including buyer testimony and failure to fulfill export obligations, remained unrebutted, leading to the dismissal of all three appeals. The judgment emphasizes the consequences of connivance in diverting goods, the liability of firm partners for firm offenses, and the responsibility of buyers in possession of offending goods. Case-Laws Customs Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344741