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2017 (6) TMI 570 - CESTAT AHMEDABADDiversion of goods for domestic sale - N/N. 53/1997-Cus. Dated 3.06.1997 - Held that: - the appellant illicitly diverted the goods in local market, as re-warehousing certificates for such goods were not received by the Revenue; thus the appellant failed to fulfill the conditions of the N/N. 53/1997 making them liable for payment of duties of Customs on such raw material. In case of liability of duty of Customs the impugned order has observed that goods did not reach destination of the consignee and appeared to have been diverted illicitly for domestic sale - the appellant did not fulfill the conditions 4 and 7 of N/N. 53/97-Cus dated 03.06.1997 and therefore, is liable for payment of Customs duty - appeal dismissed - decided against appellant.
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