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2017 (12) TMI 563 - AT - CustomsDEEC Scheme - Appellant falsely claimed that M/s Watan Tanning Industries Pvt. Ltd., (WTIPL), was supporting manufacturer of the appellant making use of the imports made by it. When investigation was made, WTIPL was found to be non-existent - Held that: - Appellant no where brought out existence of any machinery or infrastructure facility of its own carrying out manufacturing activity. Nor it proved existence of manufacturing facility of supporting manufacturer - It has not come out with clean hands to establish it claim that the goods imported were not diverted to the market - appeal dismissed - decided against appellant.
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