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M/s. Kedia Overseas Ltd. Versus CC&CE, Visakhapatnam-II

2016 (9) TMI 72 - CESTAT HYDERABAD

Genuineness of DEPB licence / scrips clearance of crude palmolien - Notification No.45/2002-Cus dated 22.04.2002 principles of natural justice Held that: - it was established in the case Aafloat Textiles 2009 (2) TMI 75 - SUPREME COURT that it was for the buyer to establish that he had no knowledge about the genuineness or otherwise of the SIL in question. The appellant have established that they had no knowledge about the non-genuineness of the documents. - Recovery of duty with inter .....

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Executive Director penalty set aside appeal disposed off partly decided in favor of appellant. - C/604-605/2008 - A/30582-30583/2016 - Dated:- 14-7-2016 - Ms. Sulekha Beevi, Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri T. Ramesh, Advocate for the appellants. Shri S.P. Rao, Asst. Commissioner(AR) for the respondent. ORDER The facts of the case are that the appellants produced DEPB licences/ scrips for clearance of crude imported crude Palmolien through 9 Ex-bond .....

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of penalty. The resultant adjudication order No.05/2004 dated 27-02-2004, which confirmed the SCN proposals, in the first round of appeal, was remanded to the Commissioner for de novo consideration on the grounds of violation of principles of natural justice. 2. In de novo adjudication, lower authority once again confirmed demand of ₹ 1,98,78,418/ and interest thereto along with imposition of penalty. Hence this appeal. 3. The argument advanced by the Ld. counsel appearing for appellant S .....

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e and that normally these scrips are traded through the broker. b. The adjudicating authority has not followed the directions of the Tribunal in the earlier order dated 02.11.2004 by not providing them documents and permitting cross examination of witnesses. The Revenue cannot allege that DEPBs being forged by them. The DEPBs were first checked and accepted been genuine and the said DEPBs were also endorsed as accepted and once again checked and verified by another authority at Customs Office at .....

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12.2003 is not in accordance with Section 28 of the Customs Act, 1962 and will result in the entire proceedings getting vitiated. 4. The submissions made by the Ld. AR Sri. S.P. Rao is as under: a. The de novo adjudicating authority had given sufficient opportunities to the appellant for attending hearings, giving oral /written submissions and for cross examination. In fact the adjudicating authority had requested the appellant to submit list of persons for cross examination. However the same wa .....

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sides 6. Admittedly the DEPB scrips and TRAs are forged. We also hold that the view propounded by the Hon ble Supreme Court in the Aafloat Textiles case (supra, viz, "that it was for the buyer to establish that he had no knowledge about the genuineness or otherwise of the SIL in question." will doubtless apply to this case also. However, it is not disputed that the CBI had investigated the matter and the report, as per the adjudicating authority's own mention in para 25 of the ord .....

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