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2012 (7) TMI 29 - CESTAT, NEW DELHIDemand of duty – confiscation - 100% EOU - Search - Shortages of imported goods – diversion of goods – Held that:- duty free imports were through regular channels, and were duly assessed and cleared by proper customs officers - Domestic Tariff Area (DTA) procurement, all the clearances were authorised/supervised by the proper Central Excise officers - Officers were supervising the clearances and the Respondent had documents showing satisfactory accounting of the goods and that they had exported goods earning sufficient foreign exchange, the case made out by Revenue cannot be sustained in the absence of evidence showing sale of the imported goods in the local market - Appeal filed by Revenue is rejected
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