In the present case the licences/scrips were transferred to the ...
Customs
October 6, 2015
In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The Bills of Entry were filed by the appellant importers well before the cancellation of licenses, thus imports were made under valid licenses - authorities themselves are also responsible to the extent of not having checked the fraud at the time of exports. - AT
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