https://www.taxtmi.com/caselaws?id=441645 Allegations that goods cleared to an export-oriented unit were diverted to the Domestic Tariff Area without re-warehousing must be supported by substantive evidence, and re-warehousing certificates endorsed by the jurisdictional officer must be properly examined before confirming duty demand or confiscation. A demand on raw materials is not independently sustainable where the principal demand concerns finished goods and consumption for manufacture has not been adequately addressed. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellant. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 11 Aug 2023 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441645 Allegations that goods cleared to an export-oriented unit were diverted to the Domestic Tariff Area without re-warehousing must be supported by substantive evidence, and re-warehousing certificates endorsed by the jurisdictional officer must be properly examined before confirming duty demand or confiscation. A demand on raw materials is not independently sustainable where the principal demand concerns finished goods and consumption for manufacture has not been adequately addressed. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellant. Case-Laws Customs Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441645