https://www.taxtmi.com/caselaws?id=797533 Customs duty demands and penalties for alleged diversion of duty-free imported goods and fraudulent exports require reliable, positive and corroborative evidence. Official export permissions, Customs examination, manufacturing and export certifications, realised export proceeds, and a subsisting export-obligation discharge certificate support compliance with DEEC licence conditions. Allegations cannot rest on grounds outside the show cause notice, suspicion, or retracted and internally inconsistent statements lacking corroboration and procedural safeguards for reliance on statements. Where the underlying diversion and substitution allegations are unproved, no independent basis remains for penalties based on connivance or abetment. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797533 Customs duty demands and penalties for alleged diversion of duty-free imported goods and fraudulent exports require reliable, positive and corroborative evidence. Official export permissions, Customs examination, manufacturing and export certifications, realised export proceeds, and a subsisting export-obligation discharge certificate support compliance with DEEC licence conditions. Allegations cannot rest on grounds outside the show cause notice, suspicion, or retracted and internally inconsistent statements lacking corroboration and procedural safeguards for reliance on statements. Where the underlying diversion and substitution allegations are unproved, no independent basis remains for penalties based on connivance or abetment. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797533