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2012 (11) TMI 876 - CESTAT, MUMBAIAdvance licence - Diversion of materials - Violation of the conditions of Notification No. 93/2004 – Held that:- Diversion of material to their own unit took place in June, 2008 and the Notification was amended on 16-7-2008 - diversion of materials by the appellant in the month of June, 2008 cannot be said to be a violation of the conditions of Notification No. 93/2004 since the amendment took place only in July, 2008 - it may be violation of Foreign Trade Policy but that would attract penal provisions under the relevant statute and not under the Customs Act.
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