Manufacturer-Exporter Misuses Advance Licence by Diverting Duty-Free Imports, Faces Denial of Benefits and Confirmed Demand.

Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification by diverting the duty free imported raw materials instead of utilizing the same for manufacture of resultant export products, hence not entitled for benefit - demand confirmed - AT .....

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