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2014 (11) TMI 567 - AT - CustomsWaiver of pre deposit - Clandestine removal of goods - raw materials were imported but at the time of visit neither the raw material nor any finished product was found - Held that:- There is no dispute that the raw materials were imported and at the time of visit neither the raw material nor any finished product was found. This obviously implies that either the imported goods have been diverted somewhere or cleared from the factory or the said goods might have been used in the production of finished goods which have been cleared either clandestinely or on payment of duty. There was no possibility of getting any such extension. Similarly, we find that during the arguments they have produced a letter purportedly to have been written to the Policy Relaxation Committee. This letter is dated 26.8.2013 while the present appeal has been field on 26.3.2013. We have also gone through the said application. Prima facie we do not find any merit in the said application (though it is within the jurisdiction of the Policy Relaxation Committee). There are no cases of relaxation period where the applicants have made higher imports and requires clubbing. There is no question of basic customs duty being available as credit. Even credit of CVD will not be available as the goods have been diverted against the provisions the Customs Notification read with Foreign Trade Policy. Thus it is a case of fraud, suppression of facts. Prima facie no applicants have any case on merits - Partial stay granted.
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