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2015 (9) TMI 456 - HC - CustomsMisuse of Advance license – Goods diverted to domestic market – Appellant and his associates were allegedly misusing license received under Advance License Scheme and were evading customs duty on imported goods by diverting goods imported duty free under license into local market without utilizing them for intended purpose – Show cause notice was issued to appellant along with other persons proposing to confiscate goods, demand customs duty and levy penalty – Held that:- Even though personal hearing was granted twice to appellant, appellant did not appear before Authorities, hence no error found in order of Tribunal ordering pre-deposit – Adjudicating Authority has considered involvement of appellant in illegal import of goods by indulging in act of misusing advance licence and evading customs duty on imported goods – Evidence available indicates knowledge and involvement of appellant in import of goods, which established role of appellant – Therefore, we find no justification in modifying order passed by Tribunal – Order of Tribunal stands confirmed – Decided against Appellant.
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