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2011 (5) TMI 455 - CESTAT, DELHIHigh sea sale - Import of raw materials without payment of duty - Diversion of material - Appellants are alleged to have bought these goods from various importers who allegedly sold these goods on high sea sale basis to the Appellant - Revenue had specific information regarding selling/diverting of duty free imported raw material by the Appellants in the open market. There is no other evidence which would show that the Bills of Entry were actually filed by the Appellant. Rest of the allegation is listed on the presumption that these Bills of Entry were actually filed by the Appellant. - held that:- We have not seen any reliable evidence by which we can conclude that the impugned Bills of Entry were filed by the Appellant and the goods were cleared by the Appellants. The fact that the Revenue had specific information about diverting the duty free raw material by the Appellant is not a sufficient evidence to confirm the duty demanded. - Decided in favor of assessee.
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