https://www.taxtmi.com/caselaws?id=393346 Settlement of the main noticee does not automatically extinguish separate proceedings against co-noticees where their own conduct is independently established. The text also states that customs or excise-side authorities may act under the applicable concessional import scheme when imported goods are misused or diverted, and that jurisdiction is tested by the statutory framework governing compliance and recovery. It further notes that denial of cross-examination is not an absolute ground where fair opportunity was otherwise given and the evidence is supported by documents and corroborative statements. On the merits, diversion of imported goods, use of fictitious documents, and clandestine dealing support confiscation and penalty under the Customs Act. en-us Wed, 15 Jan 2020 00:00:00 +0530 Wed, 11 Nov 2020 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393346 Settlement of the main noticee does not automatically extinguish separate proceedings against co-noticees where their own conduct is independently established. The text also states that customs or excise-side authorities may act under the applicable concessional import scheme when imported goods are misused or diverted, and that jurisdiction is tested by the statutory framework governing compliance and recovery. It further notes that denial of cross-examination is not an absolute ground where fair opportunity was otherwise given and the evidence is supported by documents and corroborative statements. On the merits, diversion of imported goods, use of fictitious documents, and clandestine dealing support confiscation and penalty under the Customs Act. Case-Laws Customs Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393346