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2016 (7) TMI 223 - AT - CustomsDemand of duty for non-export of imported marble after processing - Revenue alleged that There was discrepancy of imported marbles noticed on physical examination. Appellant did not maintain properly. There was diversion of imported material and indigenous material were only exported. - Held that:- Revenue found stock discrepancy, that went against appellant. When the probability is weighed, the appellant failed to prove leading cogent evidence that exports were made out of the foreign materials imported. Physical verification results demonstrated discrepancy of stock which was acknowledges by appellant. Revenue need not prove where the discrepant goods have gone. It is assessee to explain the shortfall. But failed to do so. Demand of duty confirmed - redemption fine and penalty reduced to some extent - Decided against the appellant.
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