2013 (12) TMI 229

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..... ed by 26 bills of entry and the whereabouts of these consignments are not known. The appellants claimed that they have not imported these consignments and therefore the question of their receiving in the factory does not arise - department is not in a position to disclose the basis for issue of show cause notice - Prima facie case in favour of assessee - Stay granted. - C/508-509/2009 - Stay Orde .....

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..... s issued show cause notice merely based on the report from the Nhava Sheva Customs authorities informing that rewarehousing certificates in respect of the imports covered by 26 bills of entry have not been received. When the representative of the company has claimed that there was no import of such consignments, no efforts whatsoever appears to have been done to contact to concerned CHA to find ou .....

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..... e by the applicant that no imports have been made. The allegation of serious fraud requires to be substantiated by some investigation of substance. 3. Apparently there are imports by covered by 26 bills of entry and the whereabouts of these consignments are not known. The appellants claimed that they have not imported these consignments and therefore the question of their receiving in the factor .....

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