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2017 (7) TMI 702 - CESTAT HYDERABADDEPB benefits - cancellation of DEPB scrips on the ground that it was obtained by producing incorrect documents - Held that: - Since the entire amount of duty amount stands discharged by M/s. Alpha Exports and some additional amount is seems to have been deposited by them, no liability arises on the respondent herein - when the perpetrator of the fraud, as in this case, has admitted of his role in that fraud and has admitted in writing that excess benefit of DEPB has actually accrued to him and not to the importer and finally has made good the loss of customs duty to the exchequer by paying the amount to the DRI, it would be extremely unjust and unfair to foist further penal action on the respondent - appeal dismissed - decided against Revenue.
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