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2015 (10) TMI 2186 - AT - CustomsDuty free goods diverted into domestic market – Appellant showed clearance of duty-free polyester yarn to 100% EOU but said clearance was shown to have been cancelled and after that it was shown that said polyester yarn was cleared duty-free to M/s Marvel Fashions – Investigations revealed that said goods never reached their destination and were diverted – Vide impugned order penalties were imposed upon appellant – Held that:- appellants admitted that there was discrepancy in transport documents relating to supply of duty free goods – It is also established that appellant made incorrect entries in records at instance of its proprietor and in his statement he clearly admitted that he made incorrect entries – Recorded clearly establish that duty-free polyester yarn was not received by any EOU and was diverted into domestic market – Thus diverted goods became liable to confiscation and as result appellants became liable to penalty – Thus, penalties imposed are neither unreasonable nor arbitrary – Appeals dismissed – Decided against appellant.
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