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    <title>2017 (12) TMI 563 - CESTAT MUMBAI</title>
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    <description>Imported goods obtained under the DEEC scheme were diverted to the domestic market rather than used in manufacture, and the alleged supporting manufacturer was found to be non-existent. On these facts, the scheme benefit was denied and the confiscation, duty demand, redemption fine, and penalties were upheld because there was no proof of bona fide use of the imports in the stated manufacturing activity. The appeals were dismissed and the adjudication order was affirmed in full.</description>
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      <description>Imported goods obtained under the DEEC scheme were diverted to the domestic market rather than used in manufacture, and the alleged supporting manufacturer was found to be non-existent. On these facts, the scheme benefit was denied and the confiscation, duty demand, redemption fine, and penalties were upheld because there was no proof of bona fide use of the imports in the stated manufacturing activity. The appeals were dismissed and the adjudication order was affirmed in full.</description>
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