https://www.taxtmi.com/caselaws?id=48483 The court upheld the penalties imposed on the appellant for diverting imported goods in contravention of statutory conditions, emphasizing the appellant's knowledge of confiscability and conscious involvement in the diversion. The judgment highlights the importance of complying with statutory requirements for availing duty concessions and the liability of agents involved in such violations under the Customs Act. en-us Thu, 29 Jun 2006 00:00:00 +0530 Wed, 04 Aug 2010 16:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48483 The court upheld the penalties imposed on the appellant for diverting imported goods in contravention of statutory conditions, emphasizing the appellant's knowledge of confiscability and conscious involvement in the diversion. The judgment highlights the importance of complying with statutory requirements for availing duty concessions and the liability of agents involved in such violations under the Customs Act. Case-Laws Customs Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48483