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2017 (3) TMI 1112 - AT - CustomsDuty exemption entitlement scheme - violation of condition of licence - demand of duty and penalty - Held that: - respondent had procured the advance licence after the export obligation had been fulfilled by the original holder and utilised it for import of goods free of duty. It would appear that the original holder exported goods using domestically procured inputs and transferred the unutilised portion to respondent - respondent was neither the manufacturer nor the exporter, the manner in which export obligation was fulfilled, and more particularly, the compliance with conditions thereof, would, in the normal course be not within their knowledge. It would appear that review order has been finalized based on surmises and assumptions that such credit had been availed on the inputs without any evidence of it being placed before the reviewing authority - demand set aside - appeal dismissed - decided against Appellant-Revenue.
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