https://www.taxtmi.com/caselaws?id=790874 Penalty under Section 112(b) of the Customs Act, 1962 was sustained against a customs broker for conscious facilitation of diversion of duty-free imported goods to premises not covered by the advance authorisation conditions. The import scheme under Notification No. 18/2015-Customs, the Foreign Trade Policy 2015-2020 and the Handbook of Procedures required use of the goods only at the specified factory premises, but the record showed diversion to other premises, arrangement of transport by the appellant, use of sales tax delivery documents, and admission of awareness of the authorisation conditions. These facts established participation in the prohibited movement, rendering the goods liable to confiscation and attracting penal liability. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790874 Penalty under Section 112(b) of the Customs Act, 1962 was sustained against a customs broker for conscious facilitation of diversion of duty-free imported goods to premises not covered by the advance authorisation conditions. The import scheme under Notification No. 18/2015-Customs, the Foreign Trade Policy 2015-2020 and the Handbook of Procedures required use of the goods only at the specified factory premises, but the record showed diversion to other premises, arrangement of transport by the appellant, use of sales tax delivery documents, and admission of awareness of the authorisation conditions. These facts established participation in the prohibited movement, rendering the goods liable to confiscation and attracting penal liability. Case-Laws Customs Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790874