Appellant cleared of penalty for alleged gold diversion; no evidence of involvement found in export obligation case.

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....Levy of Penalty - diversion of gold - Bin handler to keep the gold in safe custody - The allegation in the show-cause notice is that as the importer could not fulfill the export obligation, therefore, the appellant was responsible for diversion of the said gold into domestic market. There is no evidence available on record that how the appellant was involved in diversion of gold by the importer - AT....