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2016 (10) TMI 264 - SC - CustomsAllegation of illegal export - export of ready made garments after fulfilling all the legal requirements - entire remittance from exports received by the respondents - whether remittances by way of Hawala was carried on by the assessee and whether the assessee was engaged in illegal exports? - CESTAT held assessee to be genuine and no Hawala transactions involved - Held that: - the entire material placed before CESTAT has been discussed and on that basis, a finding of fact is arrived at to the extent that the allegations of flow back of the remittances by way of Hawala could not be proved by the Department. It is further recorded by the CESTAT that the invoices etc. which were raised of particular amounts were duly checked by the Department at the time when the exports were being made. However, the entire amount as reflected in the said invoices was received by the respondents - in the absence of any evidence to show that the money was remitted by way of Hawala, the case of over-invoicing could not be established by the Department - no infirmity in the order of CESTAT - appeal dismissed - decided in favor of assessee.
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