Undue export benefit allegation based on corroborated statements not sustainable

Dinesh Sharma Vs Commissioner of Customs (Preventive) (CESTAT Delhi)

Held that show cause notice and impugned order both confirmed allegation of undue export benefit relying heavily on the statement which was not supported by any corroborative evidence cannot be sustained.

Facts- The brief issues involved in these appeals are whether (i) the appellants are bona fide exporters or simply freight forwarders, (ii) the appellant(s) are bogus firms, and (iii) whether the appella

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