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Customs Act (IV of 1969)----Ss. 32, 32-A, 156(1), (14) (14-A) 196--Customs General Order No. 12 of 2002 dated 15-06-2002, Chap. X--Duty free imported goods, selling of Mis-declaration--False statement, error etc.—Fiscal fraud--First appellant [(purportedly a company operating Duty Free Shops under a license (‘company’)] after obtaining licenses , hired the services of the other appellant as Managing Director who was in-charge of all affairs of the company--Allegation against both the appellants, as per audit of their record, was that around a hundred containers/ consignments released by the customs department had not reached appellant’s Bonded Warehouse, thus duty free imported goods, which were meant for sale from bonded Sales Outlets at airports, were actually sol...
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