Appellant Liable for Diverting Goods Imported Under DEEC Scheme Without Manufacturing; Violated License Terms, Duty Upheld.

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....Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld - AT....