Duty Recovery Dispute: Alleged Diversion of PVC Resin by Export Unit Raises Questions on Evidence Requirements.

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....100% EOU - Recovery of duty foregone - tandard input output norms (SION) - Diversion of polyvinyl chloride (PVC) resin, procured from abroad and sourced indigenously, without payment of duty - A case of diversion cannot be made out without reference to the movement of the goods alleged to have been diverted. - AT....