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2009 (3) TMI 169 - AT - CustomsDEPB – fake and forged licences – demand and recovery – period of limitation – held that - Although the Commissioner has recorded a finding in para 5.22 of the impugned order that the importers had colluded with broker M/s. Somanathan & Co. in obtaining fake DEPB licences, we find that there was no such allegation in the SCN and further, the finding of collusion also cannot be sustained for the reason that the Commissioner holds that the importers had not taken necessary precaution including conducting proper verification of the DEPB scrips etc., which, certainly, cannot be held to amount to collusion with the broker. There is not even a whisper that the importer had knowledge or reason to believe that the licences purchased from the broker were fake/forged. In these circumstances, the extended period of limitation is not attracted against the appellants. We, therefore, set aside the impugned order on the ground of limitation and allow the appeal.
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