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TMI Blog2018 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... . Manish Jain (Advocate) ORDER Per : Ramesh Nair All these appeals filed by the Revenue against the orders of the Commissioner (Appeals). The issue involved in all the appeals are that whether the transferee of the DEPB licence which was fraudulently obtained by the transferor (exporter of the goods) is liable to pay the customs duty and whether the demand is time barred. 2. Sh. T. K. Sikdar, Ld. Assistant Commissioner (AR) and Sh. S.N. Gohil, Ld. Superintendent (AR) appeared on behalf of the Revenue reiterates the grounds of appeal and Sh. S.N. Gohil, Ld. Superintendent (AR) further submits that that the DEPB License was obtained fraudulently by over valuing the export goods by the exporter, therefore, any import made under the fraudul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be denied the DEPB benefit to the transferee (importer). Therefore, the Ld. Commissioner (Appeals) has rightly dropped the demand against the transferee of the licensee. He further submits that since there is no malafide on the part of the transferee of the licensee even though the fraud was committed by exporter, the demand of extended period cannot be invoked against the transferee of the licensee, therefore, the Ld. Commissioner (Appeals) has rightly dropped the demand on the ground of time bar also. He submits that the Hon'ble Gujarat High Court in the case of Commissioner of Customs-Kandla vs Indian Acrylics Ltd. 2016 (336) ELT 474 (Guj.) in the identical case held that import under transferred DEPB scripts which later on found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CC 2015 (325) ELT 753 (T) Prayagraj Dyeing & Printing Mills Pvt Ltd Vs. UOI 2013 (290) ELT 61 (Guj.) Ineos ABS India Vs. CC 2015-TIOL2891-CESTAT-AHM Sun Chemicals Vs. CC 2017 (358) ELT 1120 (T) Pee Jay International Vs. CC 2016 (340) ELT 625 (P & H) Singh World Vs CC 2017 (353) ELT 243 (T) CC Vs. Rajnarayan Jwalaprasad 2014 (306) ELT 592 (Guj.) 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the Ld. Commissioner (Appeals) not only dropped the demand on merit but also on limitation. Ld. Commissioner (Appeals) on limitation considering the overall facts, given the following findings: "At the outset I find that the period of import involved is March 2003 whereas th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Ajay Kumar & CO. (supra) and many other judgments relied upon by the appellant in support of their contentions on limitation is applicable to the facts of the present case and following the same, I hold that the demand in question is barred by limitation and accordingly, the appeal cannot be disposed in favour of the appellant on the ground of the demand being barred by limitation under Section 28 of the Act itself." 5. Though the above findings was extracted from the order in appeal in appeal No. E/387/2010, however, in all the impugned orders, the findings is verbatim, therefore, we need not record every impugned order. From the above findings which is reinforced by the Hon'ble Supreme Court judgment in the case of Ajay Kumar & Co. (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exposed to other penalties but would still be liable to pay duty and interest and other statutory consequences which one cannot avoid. The Tribunal, noted that there was no dispute that the importer had availed credit on the basis of the DEPB scrips which were issued by the DGFT authorities. At the time of import of goods, the DEPB scrips were not forged. That subsequently, upon finding that the exporter had manipulated the export document to avail the extra benefit, the DGFT cancelled the DEPB scrips in 2004. The Tribunal observed that there was no dispute that the importer imported the goods on the basis of the documents which were valid at the time of importation and, therefore, such document was valid till it was not set aside. Relying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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