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2016 (9) TMI 72 - AT - CustomsGenuineness of DEPB licence / scrips clearance of crude palmolien - Notification No.45/2002-Cus dated 22.04.2002 principles of natural justice Held that: - it was established in the case Aafloat Textiles 2009 (2) TMI 75 - SUPREME COURT that it was for the buyer to establish that he had no knowledge about the genuineness or otherwise of the SIL in question. The appellant have established that they had no knowledge about the non-genuineness of the documents. Recovery of duty with interest Held that: - there is no estoppel, bar or impediment which can preclude the department from demand and recovery, at the earliest, of the wrongful benefit which accrued to the appellant on account of the impugned documents demand of duty and interest sustainable. Imposition of penalty Held that: - Once it is established that the appellants had no role in fabrication or forgery of the impugned documents, there is no ground for imposition of penalty either on the appellant or on the Executive Director penalty set aside appeal disposed off partly decided in favor of appellant.
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