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2017 (11) TMI 495 - AT - CustomsWarehousing of goods - goods found outside the bonded lockers of the vessels - seizure of goods - scope of SCN - principles of natural justice - revovation of license of appellant-company Held that: - the revenue has failed to discharge the requisite burden to saddle the Appellants with liability to confiscation and penalty. Import Duty is payable only when goods are imported into the customs barriers of India. There is no tangible evidence that goods have been improperly imported into the customs barriers of India. No tangible evidence is produced to show that the goods were removed for home consumption and crossed the customs barriers of India. There is also no tangible evidence produced to show that the goods were sold in domestic market. Further there is no liability to pay duty on goods which were sold at DFS after being cleared by the Customs and exported thereafter. Hence, on these facts the demand of duty is even otherwise erroneous. The substantiated allegations are not sustainable even on the test of preponderance of probability, the adjudicating authority issued an order cancelling the license. Therefore, this harsh action is also set aside. The license of the Appellant Company shall be restored within a period of one month - appeal allowed - decided in favor of appellant.
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