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2010 (10) TMI 736 - AT - CustomsExemption - Under Notification No. 34/97-Cus., dated 7-4-1997 issued under Section 25 of the Customs Act, 1962 against DEPB Scrip - fraudulently obtained DEPB scrips - The assessee imported goods against DEPB Scrips without payment of duty - It was later found that DEPB Scrips were obtained by producing forged bank certificate of export and realization. The DEPB Scrips were cancelled by the competent authority - Accordingly, demand of duty was confirmed after notice. The assessee purchased DEPB Scrips from M/s. Vivek Impex Private Limited who purchased the same from M/s. Shyam International who had purchased the same from M/s. Parker Industries - The Commissioner of Customs held that any concession availed of on the basis of DEPB Scrips obtained by producing forged documents could not be retained - Do not find any ground to interfere with the order upholding demand of duty on goods in respect of which exemption had been availed of on the basis of DEPB Scrips obtained against forged documents - Decided against the assessee.
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