https://www.taxtmi.com/caselaws?id=351074 The case involved an appeal against an order concerning the alleged diversion of imported goods by the Appellants, who failed to prove the utilization of duty-free goods in manufacturing finished products. The Commissioner upheld duty demands under Section 28 of the Customs Act, citing violations of exemption conditions, leading to the imposition of interest and penalty under Section 112. The direction of confiscation of imported goods was confirmed under Section 111(o) due to non-compliance with post-import conditions. The Appeal was dismissed, emphasizing the necessity of proper documentation to support duty-free imports' legitimate use in manufacturing. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 29 Jun 2018 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351074 The case involved an appeal against an order concerning the alleged diversion of imported goods by the Appellants, who failed to prove the utilization of duty-free goods in manufacturing finished products. The Commissioner upheld duty demands under Section 28 of the Customs Act, citing violations of exemption conditions, leading to the imposition of interest and penalty under Section 112. The direction of confiscation of imported goods was confirmed under Section 111(o) due to non-compliance with post-import conditions. The Appeal was dismissed, emphasizing the necessity of proper documentation to support duty-free imports' legitimate use in manufacturing. Case-Laws Customs Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351074