Customs Case: No Diversion of Sesame Seeds, Process Loss Claimed; CESTAT Upholds Relief, Dismisses Appeals as Moot.

Imported raw sesame seeds duty-free under Advance Authorization Scheme were allegedly diverted and sold in the local market instead of being used for export production as specified. The appellant claimed to have exported the processed sesame seeds by procuring indigenous duty-paid goods and claiming the stipulated 1% SION norm process loss. Customs discharged the bond after due consideration. For the alleged diversion against 4 contract notes, 3 were canceled, and for the 4th, hulled sesame seeds were supplied, disproving diversion. Documents relied upon by the department failed to evidence diversion. The appellant sought clarification on using indigenous raw material and revision of norms, which was duly considered. Evidence indicates proc..... .....

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