Home Case Index All Cases Customs Customs + AT Customs - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1813 - CESTAT MUMBAIAdvance Authorisation Scheme - Diversion of duty free import - Phenol - allegation established solely on the basis of stock statement record and the confessional statement of the partner but entries available in the record i.e. stock register, which was seized by DRI negates the allegation of alleged sale of duty free imported phenol - HELD THAT:- Going by stock register extract copy containing seal of the DRI, on the day of sale of 2860 kg of phenol, the closing balance of phenol available with the appellant industry was 12.387 MT, as reveals from the said stock register extract and quantity of duty free stock, as pointed out by the appellant to be of 12.350 MT, has been reflected in the said register that has not been disputed by the respondent-department. Therefore, it can safely be concluded that balance stock available with the appellant was more than the duty free stock imported by it. A close scrutiny of the order of Commissioner of Customs, Goa at para 35 would reveal that on the same ground, duty demand of first sale of 3.8 MT on 1-6-2007 was waived off and the second sale was held to be dutiable on the ground that appellant had admitted the sale to have been made out of duty free stock. This being the sole justification found in Order-in-Original, apart from use of allegedly invalid licence which was not agitated by licence issuing authorities i.e. DGFT, no other course available before us to give a finding on the issue except placing reliance on the documentary evidence that surpasses the oral evidence as per the principle contained in Section 58 of the Indian Evidence Act. Thus, at the time of second sale also, appellant had sufficient stock of duty free phenol available at its disposal. Appeal allowed - decided in favor of appellant.
|