2009 (3) TMI 169

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein imported 2250 MTs of Vinyl Chloride Monomer during April 2004 and cleared the goods without payment of duty by utilizing credits under 9 DEPB licences said to have been issued by the Additional Director General of Foreign Trade (ADGFT), Kanpur under Exemption Notification No. 45/2002-Cus. dt. 22-4-2002. They had .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... firmed under the proviso to Section 28(1) against the importers who are transferees of the licences. The demand can be sustained only if it is established that the transferees had knowledge that the licences purchased by them were fake/forged, that the importers were guilty of any suppression or wilful misstatement of facts with intention to evade payment of duty or they were guilty of collusion, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at there was no such allegation in the SCN and further, the finding of collusion also cannot be sustained for the reason that the Commissioner holds that the importers had not taken necessary precaution including conducting proper verification of the DEPB scrips etc., which, certainly, cannot be held to amount to collusion with the broker. There is not even a whisper that the importer had knowledg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X