Court Finds No Duty Payment Required for Goods Cleared Under ARE-3 with CT-3 Certificates Due to Lack of Evidence of Diversion.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cleared the goods under ARE-3 on the strength of the CT-3 certificates without payment of duty - Partially Oriented Yarn - failure to produce warehousing certificates - there is no material available on record that the goods were diverted in the local market by the appellant - no demand - AT....