https://www.taxtmi.com/caselaws?id=781968 CESTAT Ahmedabad set aside the demand of customs duty and penalties against a 100% EOU accused of diverting export goods into the domestic market. The Tribunal held that the department failed to prove diversion, as contemporaneous documentary evidence showed that the goods cleared under ARE-1 were duly returned to the unit and the ARE-1 was cancelled. No statements or other evidence were produced to discredit the documents or show stock discrepancies. Relying on similar precedent, the Tribunal held that the duty demand and penalties were unsustainable and allowed the appeals. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781968 CESTAT Ahmedabad set aside the demand of customs duty and penalties against a 100% EOU accused of diverting export goods into the domestic market. The Tribunal held that the department failed to prove diversion, as contemporaneous documentary evidence showed that the goods cleared under ARE-1 were duly returned to the unit and the ARE-1 was cancelled. No statements or other evidence were produced to discredit the documents or show stock discrepancies. Relying on similar precedent, the Tribunal held that the duty demand and penalties were unsustainable and allowed the appeals. Case-Laws Central Excise Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781968