Misuse of Advance Authorisation for export of garments -...

Misuse of Advance Authorisation for export of garments - Diversion of imported goods into open market without using the same in export goods - The Tribunal upheld the denial of benefit under Customs Notification No. 99/2009 due to overwhelming evidence of diversion of imported goods into the open market. The CESTAT noted the failure of the appellant to fulfill export obligations as required. - The Tribunal rejected the appellant's argument regarding the violation of principles of natural justice. It noted that the Department partly acceded to the request for cross-examination, and the appellant's lack of cooperation during investigations weakened their claim.