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2017 (11) TMI 357 - AT - CustomsRecovery of customs duty - duty foregone due to duty free import - subsequent amalgamation - Held that: - The goods imported in the present case were meant for use in manufacture but became redundant by virtue of amalgamation. There is no evidence at all brought on record by Revenue to establish that the goods were not meant for such use - When there is no evidence on record to establish that appellant was not enriched at the cost of revenue, appeal is allowed - decided in favor of appellant.
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