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2017 (12) TMI 245 - AT - CustomsFPS licence - it was alleged that the license was obtained by forging Telegraphic Release Advice (TRA) issued by customs authorities - whether the FPS License was valid or not? - Held that: - The facts of the case that the appellants obtained a bonafide valid licence issued by the Competent Authority is not in dispute - similar issue decided in the case of M/s Deep Exports Versus CC, New Delhi [2016 (4) TMI 99 - CESTAT NEW DELHI], where it was held that the REP licences transferred were genuine documents issued by the competent authority. Even if the appellants had made any enquiry with the DGFT themselves as the issuing authority at the time of purchase or utilisation for import of gold, there is no way the validity of REP licence could have been put to question. As long as the licences are valid, the customs authorities cannot refuse exemption on the allegation that there was misrepresentation. It is for the licensing authority to take up the question of misrepresentation. This has not been done in the facts of the present case. The licences were still valid and had not been cancelled by the licensing authority and the licences have not been questioned at all by the licensing authority. No duty demand can be made on such import made on the basis of valid and subsisting licence at the relevant time - appeal allowed - decided in favor of appellant.
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