https://www.taxtmi.com/caselaws?id=796991 Warehousing permission confines imported goods to the specifically approved bonded warehouse, preserving continuous customs control. Diversion to an unauthorised private yard breaches warehousing conditions even where the same operator retains custody. Such breach can make goods liable to confiscation without proof of clandestine clearance, duty evasion, sale, or mens rea. An importer may remain responsible for diversion by an authorised warehouse operator unless evidence rebuts the presumption of knowledge and consent. Search or electronic-evidence objections do not affect proceedings where independent transport, gate, warehouse, statement, and physical-verification evidence establishes non-deposit in the designated warehouse. Provisional release does not preclude confiscation, redemption fine, or penalty. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796991 Warehousing permission confines imported goods to the specifically approved bonded warehouse, preserving continuous customs control. Diversion to an unauthorised private yard breaches warehousing conditions even where the same operator retains custody. Such breach can make goods liable to confiscation without proof of clandestine clearance, duty evasion, sale, or mens rea. An importer may remain responsible for diversion by an authorised warehouse operator unless evidence rebuts the presumption of knowledge and consent. Search or electronic-evidence objections do not affect proceedings where independent transport, gate, warehouse, statement, and physical-verification evidence establishes non-deposit in the designated warehouse. Provisional release does not preclude confiscation, redemption fine, or penalty. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796991