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2013 (11) TMI 1039 - AT - CustomsFraudulent license - License by forgery or wilful mis-declaration - Export of prohibited goods - Held that:- When forgery and fabrication is brought to record that should have been tested with evidence recorded. It appears that none of the export consignments nor specific shipping bills were put to test by customs to know the manner of occurrence of the transaction from the origin of goods till termination at the export stage. None of the evidence have been properly appraised nor evaluated while the evidence of the driver, transporters, supervisor, doctor and many other persons have been recorded under section 108 of Customs Act, 1962. Once the adjudication has not brought out clearly what was the issue before the authority for decision on the basis of facts and the relevant evidence on the touch stone of law applicable - Therefore, in all fairness adjudication has to go back to the learned Adjudicating Authority to determine the facts in issue and testing such facts on the touch stone of evidence and law - Decided in favour of assessee.
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