https://www.taxtmi.com/caselaws?id=786469 Goods imported under advance authorisation remained subject to the actual user condition, and the court treated unauthorised routing to other units, absence of proper accounts, and local market sales as diversion in breach of the exemption conditions and Foreign Trade Policy; confiscation and consequential duty liability were upheld against the importer side. Penalty on customs brokers was not sustained because the record did not establish deliberate participation in the diversion or the mens rea needed for penal action, as their role was confined to clearance and logistics; the broker penalties were therefore set aside. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786469 Goods imported under advance authorisation remained subject to the actual user condition, and the court treated unauthorised routing to other units, absence of proper accounts, and local market sales as diversion in breach of the exemption conditions and Foreign Trade Policy; confiscation and consequential duty liability were upheld against the importer side. Penalty on customs brokers was not sustained because the record did not establish deliberate participation in the diversion or the mens rea needed for penal action, as their role was confined to clearance and logistics; the broker penalties were therefore set aside. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786469