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2010 (4) TMI 781 - HC - CustomsDEPB licences - Penalty - non-transferable advance license - Notification No. 34/97 dated 7-4-1997 - Forgery of DEPB licence may entail prosecution under the ordinary criminal law or under any other provision of the EXIM Policy under which the DEPB licences are issued - it is apparent that the same provides for penalty for improper importation of goods, etc. Thus any person who acts or omits to do any act in relation to goods so as to render such goods liable to confiscation under Section 111 or acquires possession of or deals with goods in the manner provided under clause (b) of Section 112 would be liable to penalty as laid down thereunder - there is no evidence of any direct involvement of the respondent as regards forgery of the licences, even otherwise the provisions of Section 111 and 112 of the Act would not be attracted so as to vest the Customs Authorities with the power to take action against the present respondent in connection with his alleged involvement in the purchase of the DEPB licences - Appeal is dismissed
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