https://www.taxtmi.com/caselaws?id=349920 Participation in a fraudulent duty-evasion scheme involving advance licence imports and diversion of goods attracted customs liability and penalties. The record showed routing through a front importer, manipulation of documents, non-use of the goods in the claimed manufacturing process, and diversion to local buyers. These facts supported the conclusion that the parties were not innocent purchasers but active facilitators and beneficiaries of the scheme, with coordinated transport, payment, and paper transactions confirming the Revenue's case. On that basis, the penalties were sustained. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349920 Participation in a fraudulent duty-evasion scheme involving advance licence imports and diversion of goods attracted customs liability and penalties. The record showed routing through a front importer, manipulation of documents, non-use of the goods in the claimed manufacturing process, and diversion to local buyers. These facts supported the conclusion that the parties were not innocent purchasers but active facilitators and beneficiaries of the scheme, with coordinated transport, payment, and paper transactions confirming the Revenue's case. On that basis, the penalties were sustained. Case-Laws Customs Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349920