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2018 (3) TMI 1073 - AT - CustomsDiversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Held that: - The negative onus cannot be cast on the assessee that they have not procured the goods from the advance license holders - Revenue has admitted in the present case that there is no direct evidence but has referred to the circumstantial evidence on record, by submitting that since part of the goods were found to be out of the duty free imports made against advance license, it has to be held that the balance quantity was also out of the very same kind of imports. Admittedly, the observations and findings of the adjudicating authority are in the nature of assumption and presumption, which cannot be upheld - No evidence stand produced by the Revenue to substantiate its stand - The entire case of the Revenue is based upon doubt which cannot take the place of the legal evidence. Appeal allowed - decided in favor of appellant.
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