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2015 (11) TMI 757 - AT - CustomsWaiver of pre deposit - import of goods against advance licence - diversion of goods - Held that:- In this case the allegation made against the applicants is that they have imported goods (duty free) and diverted into the open market on the basis of certain statements recorded during the course of investigation and on the fact that applicants were not having any manufacturing facility of the resultant product which were required to be exported by them. We have seen that initially it was alleged that the imported goods have been diverted to Shri Sheetal Kumar Vij who was actively engaged in diversion. But after thorough investigation, it was found that Shri Sheetal Kumar Vij have no role in diversion of imported goods by the applicants and that part of the order has attained finality. - It is also submitted by the Ld. Counsel that when export obligation has been accepted by the DGFT and if the applicant is not having manufacturing facility in their factory, the goods can be manufactured on job work basis and the export obligation can be discharged in the light of the decision of Hon ble High Court of Punjab and Haryana in the case of Rakesh Nayar (2010 (1) TMI 492 - PUNJAB & HARYANA HIGH COURT) and also pleaded the financial hardship. All these evidences or the contentions shall be considered at the final hearing of the case that the retracted statement cannot be basis of confirmation or demand or the applicants are not having manufacturing facility in their factory. - applicants have failed to make out a case of complete waiver of pre deposit - partial stay granted.
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