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2019 (11) TMI 967 - AT - CustomsAdvance License Scheme - forged documents submitted to the licensing authority against ex-bond bills of entry - HELD THAT:- The marking ‘citizen fashion’ that was not incorporated in any of the documents of M/s Kirmi Exports does not indicate that the goods were not those of M/s Kirmi Exports and more particularly in the light of the report of the Directorate of Revenue Intelligence of non-conformity of seized goods with the three bills of entries referred to in the show cause notice. The alleged failure of the appellant to produce the customs attested copies of the packing list is not a significant pointer as the goods claimed to have been imported in 2006 were subject to verification after a gap of eight years. The discrepancies pointed out in verification report do not suffice to conclude that the goods are in conformity with the descriptions in the three bills of entry cited in the show cause notice. The conclusion of manipulation, or deliberate attempt to conceal the origin of the seized goods, is not established by the facts on record - appeal allowed - decided in favor of appellant.
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