https://www.taxtmi.com/caselaws?id=52827 Diversion of goods removed from an export processing zone for permitted purposes into the domestic tariff area justified duty confirmation, because the record and admissions showed that scanners and other duty-free or imported goods were not returned after demonstration, repair, sub-contracting or testing. The company remained liable for the duty demand and penal consequences, but the penalty was reduced on the facts and circumstances. Personal penalty on the director was not sustainable because the evidence did not establish direct involvement in the offending clearances, and day-to-day operations were handled by another official. en-us Fri, 14 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52827 Diversion of goods removed from an export processing zone for permitted purposes into the domestic tariff area justified duty confirmation, because the record and admissions showed that scanners and other duty-free or imported goods were not returned after demonstration, repair, sub-contracting or testing. The company remained liable for the duty demand and penal consequences, but the penalty was reduced on the facts and circumstances. Personal penalty on the director was not sustainable because the evidence did not establish direct involvement in the offending clearances, and day-to-day operations were handled by another official. Case-Laws Customs Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52827