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2017 (10) TMI 410 - AT - CustomsViolation of import conditions - When the appellant made import of duty-free raw material but such raw materials were meant for use in manufacture of goods of prescribed composition, 7754.96 Kgs of imported raw materials were not used and inferred to have been diverted otherwise - Held that: - It is strange how appellant when obtained advance licence with appropriate endorsement thereon, not disputed that document but ventured to export. At a belated stage when CRCL’s finding is against appellant, it has come out to escape charge blaming DGFT issuing licence. During the course of investigation and interrogation of various persons it had come on record that the appellants / manufacturer had used blended spun yarns of polyester and cotton to manufacture using corresponding quantity of polyester filament yarn as per SION norms, Sr. No. J-32 - Further, it was found that the establishment was not keeping relevant records in the manufacturing unit - appeal dismissed - decided against appellant.
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