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2015 (12) TMI 729 - AT - CustomsWhether once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant - Diversion of goods - marking in the goods differed when enquiry was made with overseas exporter - Held that:- There is a condition in the EXIM Policy that the imported goods should be utilized for the purpose of manufacture of goods and the goods so manufactured should be exported to earn foreign exchange. But mere earning of the foreign exchange shall not ipso facto establish a case of compliance to the condition of EXIM Policy when export of the goods manufactured using imported raw material is not established. It may so happen that hawala money may come through questionable exports. Therefore, it is necessity of law that the raw materials which were imported duty free should only result in export of finished goods manufacture out of such raw materials making value addition to the imported goods. This is absent in the present case. Investigation found the goods were diverted to market. There was no pleading of the respondent to defend such allegation before the appellate authority below. Its bonafide was questioned when the stainless steel coil bearing the mark 304 DDQ 0.7000x1250xcoil was discovered by investigation not agreeing with the specification appeared in Invoice No. 2839@USD 1930 PMT/CIF - discrepancy establishes a case of violation of import condition for which the respondent was not entitled to any relief before learned Commissioner (Appeals). Therefore, the adjudication order is restored and the appellate order is set aside - Decided in favour of Revenue.
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