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2016 (12) TMI 1309 - AT - CustomsFraudulent sale of advance licence - Held that: - in absence of rebuttal of the charges leveled against them, the learned Commissioner had no option but to decide the case on the basis of the evidences available on record - I am of the opinion that M/s R.K. Impex be given an opportunity to defend their case before the Adjudicating Authority, to which both sides fairly accept - appeal allowed by way of remand.
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