https://www.taxtmi.com/caselaws?id=348004 The appeals were dismissed, affirming the original authority's findings and penalties imposed on both the main appellant and the second appellant (Customs House Agent). The main appellant failed to contest the diversion of imported cargo but disputed the violation of conditions and highlighted license amendments, which were not accepted. The evidence presented, including consignment notes and statements, supported the allegations of mis-declaration and diversion of goods. The involvement of the second appellant in the violations was evident, leading to the imposition of penalties for their knowing assistance in the diversion of imported cargo. en-us Wed, 13 Sep 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348004 The appeals were dismissed, affirming the original authority's findings and penalties imposed on both the main appellant and the second appellant (Customs House Agent). The main appellant failed to contest the diversion of imported cargo but disputed the violation of conditions and highlighted license amendments, which were not accepted. The evidence presented, including consignment notes and statements, supported the allegations of mis-declaration and diversion of goods. The involvement of the second appellant in the violations was evident, leading to the imposition of penalties for their knowing assistance in the diversion of imported cargo. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348004