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2013 (8) TMI 885 - AT - CustomsIllegal imports done - Forged license - Held that:- Later circular dated 5-12-1994 was not the subject document available at the time of first adjudication but came into existence later when the case was remanded by the Tribunal - even if the forged/tampered advance licences were not relied upon documents in the show cause notices but the same became relied upon documents in the light of appellate proceedings and the remand directions of this Bench. The argument taken by the Revenue that tampered/forged advance licences were not relied upon documents in the show cause notices and are not available with the Department is not acceptable as providing of such advance licences to the appellants is a must to explain their conduct. Also, it is unacceptable that cross-examination of Customs officers is not necessary in this case. Accordingly, in the present proceedings, the adjudicating authority should not have gone beyond the remand directions in view of the settled law by the judgment of Hon’ble Gujarat High Court in the case of Milcent Appliances Pvt. Ltd. v. UOI (2005 (3) TMI 161 - HIGH COURT OF GUJARAT AT AHMEDABAD) - Decided in favour of assessee.
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