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2016 (3) TMI 218 - AT - Customs100% EOU - Denial of exemption - Reimbursement of goods short received - Appellant imported cotton on the basis of procurement certificate issued by the designate authority of Customs & Central Excise based on which the Custom authorities at the port allowed clearance thereof duty free. Thereafter, at the time of weighment while re-warehousing goods found to be short (in weight), although the number of bales were the same as imported and were intact. The appellant raised debit notes on the supplier for the quantity short received and the supplies reimbursed the same - Held that: the entire quantity of bales of cotton imported was received in the factory were intact and there is neither any allegation of diversion nor any evidence to that effect. Even the supplier reimbursed the amount towards shortage noticed in weight which also supports the view that there was no diversion of the duty free goods. Thus none of the conditions of the exemption Notification No. 53/1977-Cus. are violated. Therefore, the demand can not be raised. - Decided in favour of appellant
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