TMI Blog2011 (6) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 - HIGH COURT, PUNJAB & HARYANA - Customs) Appeals are rejected. - C/619-620 of 2006-Cus. & 1 and 72 of 2007 - - - Dated:- 1-6-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri Amit Jain, Advocate Appeared for Respondent : Shri K.K. Jaiswal, SDR Per Mathew John: There are four appeals being decided in this Appeal. Two are filed by the importer and two are filed by Revenue. All the four Appeal arise from the same impugned order. The adjudication order confirmed the duty demanded and imposed redemption fine and penalty. In appeal Commissioner (Appeals) upheld the duty demanded but set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the extended period cannot be invoked and hence the demand is time barred. 5. It is argued by the ld. Advocate that the decision of the Tribunal in the case of ICI India Limited Vs CC 2005 (184) ELT 339 is not applicable to the case because in that case the license itself was a forged one whereas in this case the license was in fact issued by JDGFT and was valid at the time of import of the goods. The ld. Counsel relies on the decision of the Supreme Court in CC Bombay Vs. Sneha Sales Corporation- 2000(121) ELT 577 SC. Para 5 of the order reads thus: "5.?In the aforementioned decision of this Court it has been clearly laid down that in a case where the licence is obtained by misrepresentation or fraud it is not rendered non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Turbo Ltd. vs. CC - 2007 (211) ELT 513 (SC) 7.The LD. DR on the other hand relies on the following decisions: (i) Friends Trading Co Vs. UOI- 2010 (254) ELT 652 (P H) affirmed by Supreme Court in decision reported at 2010 (258) ELT A72 (SC). (ii) CC Vs. Sona Castings- 2010 (259) ELT (Tri-Del). 8. The facts in this case are identical to that in the case of Friends Trading Co. and that in the case of Sona Casting (Supra). DEPB scripts were obtained on the basis of fraudulent documents. The script was cancelled by DGFT only after import of the goods by the transferee of the license. 9.The case of East India Commercial Co. Ltd is the earliest of the cases quoted by the Counsel for Appellant. This case was under the old Sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the licenses were forged. The transferee, the importer did not make adequate enquires before buying the licenses and hence the extended period of time under section 28 was held to be applicable. The Respondent's case is that he had made enquires with JDGFT and hence the extended period of time should not apply in his case. 14. The facts of the case of Larson and Toubro is very different. It is cited only to argue how the Respondent is protected from invoking extended period of time because of his bonafide belief and actions. 15. A DEPB script is similar to a cheque drawn on the Government exchequer and is transferrable by endorsement. However it is not a negotiable instrument enjoying the protection of section 120 of the Neg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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