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TMI Blog2018 (3) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were recorded and various other godown as well as the residential premises of the proprietor of the appellant was also put to search and investigators were made. On the basis of the same, Revenue officer entertained the belief that the fabrics in question were imported by various persons holding advance licenses and instead of using the same in the manufacture of the goods for export, the same were diverted in the local market. The appellant was purchaser of the said diverted fabrics. 2. It is seen that a part of the fabrics could be established to have actually been imported by M/s Krishna Trading Co., Surat and M/s A.B. International, Delhi free of duty in terms of the advance licenses held by them. When the Revenue established suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant in respect of that quantum of fabrics, for which the Revenue has been able to establish that the imports were made by the advance license holder and instead of utilizing the fabrics for the export of final product, the same stand diverted in the local market. In the present case, the proceedings related to the balance quantity of fabrics seized from the appellant's godown, in respect of which no such evidence are available. The Commissioner in his impugned order has himself observed that the case of the Revenue is based upon the circumstantial evidence. On being questioned as to what circumstantial evidences are available with the Revenue, learned AR clarifies that inasmuch as a part of the seized fabrics has been found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with the appellant out of the said stream of imports and separate proceedings stand initiated against the present appellant also. The evidence available in those cases cannot be applied as evidence in respect of the balance quantity, for which admittedly no evidence is available on record. As such, we fully agree with the learned Advocate that there is not even circumstantial evidence on record. The entire case of the Revenue is based upon doubt which cannot take the place of the legal evidence. 8. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellant, if any, in accordance with law. (Operative portion of the order pronounced in Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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