https://www.taxtmi.com/caselaws?id=359507 Duty demand on finished goods cleared clandestinely by a 100% Export Oriented Unit into the Domestic Tariff Area from duty-free imported inputs was sustained because the record showed parallel invoices, unaccounted removals, and misuse of the exemption scheme. The adjudicating authority's findings of illegal diversion and clandestine clearance were supported by specific evidence, and no basis was found to interfere with those findings. The challenge therefore failed, and the demand was upheld in favour of the Revenue. en-us Fri, 15 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359507 Duty demand on finished goods cleared clandestinely by a 100% Export Oriented Unit into the Domestic Tariff Area from duty-free imported inputs was sustained because the record showed parallel invoices, unaccounted removals, and misuse of the exemption scheme. The adjudicating authority's findings of illegal diversion and clandestine clearance were supported by specific evidence, and no basis was found to interfere with those findings. The challenge therefore failed, and the demand was upheld in favour of the Revenue. Case-Laws Customs Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359507