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2010 (4) TMI 302 - HC - CustomsExport – collusion with customs officers - goods which were actually exported were different from the goods from which the samples had been drawn - DRI drew an inference that since the live consignments seized in the above said case showed the material to be sub-standard, the past exports in the present case might not have been genuine - On the basis of the aforesaid assumptions and presumptions, show cause notices were issued to the appellants by the DRI. – Held that:- from the evidence collected during investigation, both oral and documentary, the geneses of the case i.e. export of scrap in place of Alloy Steel Forgings (Machined) and payment of bribe to the Customs officials to facilitate the clearance of such goods do not stand substantiated and no criminal case is made out against any of the accused persons. There is no dispute regarding the realization of export proceeds from the consignees through proper banking channels and consequent issuance of BRC’s and DEPB licenses by the Ludhiana based banks and office of DGET (Licensing), New Delhi - As such the CBI proceeded to file a closure report. - , all the 14 appeals filed by the appellants are allowed and the impugned order dated 16.10.2008 passed by the Tribunal as well as the order Annexure A-11 passed by the Adjudicating Authority are set aside and the entire matter is remanded back to the Adjudicating Authority for a fresh adjudication
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