https://www.taxtmi.com/caselaws?id=451094 CESTAT New Delhi upheld customs authorities' decision to deny benefits under Notification No. 99/2009 to an appellant who misused advance authorization for garment exports. The tribunal found overwhelming evidence that imported fabrics were diverted to open market instead of being used for export production. Key evidence included statements from brokers and co-noticees revealing the modus operandi to defraud government. The appellant's request for extensive cross-examination was rejected as department had already allowed four witnesses to be cross-examined and appellant failed to cooperate during investigations. DGFT confirmed export obligations remained unfulfilled through show cause and demand notices. Confiscation of fabrics and penalties were upheld, with all four appeals dismissed. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451094 CESTAT New Delhi upheld customs authorities' decision to deny benefits under Notification No. 99/2009 to an appellant who misused advance authorization for garment exports. The tribunal found overwhelming evidence that imported fabrics were diverted to open market instead of being used for export production. Key evidence included statements from brokers and co-noticees revealing the modus operandi to defraud government. The appellant's request for extensive cross-examination was rejected as department had already allowed four witnesses to be cross-examined and appellant failed to cooperate during investigations. DGFT confirmed export obligations remained unfulfilled through show cause and demand notices. Confiscation of fabrics and penalties were upheld, with all four appeals dismissed. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451094