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2010 (1) TMI 492 - PUNJAB & HARYANA HIGH COURTClandestine removal - Respondent are manufacturer-exporter of Acrylic Yarn and Acrylic Knitwear Garments. The Respondents have been duly recognised as an Export House by the Government of India, Ministry of Commerce, New Delhi. The Respondents normally operated under duty exemption scheme of the Export Import policy during the period in dispute. For this purpose, they obtained advance licences from time to time in terms of duty exemption scheme under EXIM policy. In terms of the advance license scheme, they imported raw materials like acrylic fibre, dies etc. required for the manufacture of export goods viz. Acrylic knitwear garments. It seems that till date, the Respondents appeared to have fulfilled all the export obligations for all the advance licences. Held that - material not bought on record to show buyer to whom exported goods sold and how goods are removed clandestinely from factory. Single document not produced to establish that yarn after manufacture was cleared domestically without any payment. Impugned order setting aside demand sustainable.
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