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2018 (7) TMI 926 - AT - CustomsWhether the transferee of the DEPB licence which was fraudulently obtained by the transferor (exporter of the goods) is liable to pay the customs duty? - whether the demand is time barred? Held that:- Hon’ble Supreme Court judgment in the case of Ajay Kumar & Co. [2009 (5) TMI 20 - SUPREME COURT] has held that the malafide and suppression of fact, misdeclaration, fraud etc. cannot be alleged against the transferee, against the DEPB licence, therefore, demand for the extended period cannot be raised against the transferee of the licensee - In view of the above findings, being same set of facts in the present cases, the demand of extended period is not sustainable. Since we are deciding these appeals only on the ground of limitation, we do not incline to address the merit of the case. Appeal dismissed - decided against Revenue.
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