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2017 (5) TMI 861 - AT - CustomsValidity of DEPB licence - goods imported by the appellant under the cover of fake DEPB license No. 02602396 obtained fraudulently against forged documents - Demand of duty with interest - Penalty u/s 112 (a) of the CA, 1962 - extended period of limitation - Held that: - the DEPB license was forged and fake. Therefore, the appellant is not entitled to avail any benefit on the forged documents - The Tribunal in the case of Eastern Silk Indus. Ltd. Vs. Commissioiner of Customs (Airport) Kolkata [2015 (12) TMI 1299 - CESTAT KOLKATA], has held that A script obtained from the Licensing authority fraudulently cannot give licence to any transferee to avail any Customs duty exemption - In the present case, the Adjudicating Authority had given a finding that the appellant was not involved in the fraudulent activities. Therefore, the imposition of penalty is not warranted. As per the above decision of the Tribunal, demand of duty alongwith interest is liable to be upheld - appeal disposed off - decided partly in favor of appellant.
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