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Customs - Highlights / Catch Notes

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Recovery of duty by invoking extended period of limitation - ...

Customs

October 5, 2023

Recovery of duty by invoking extended period of limitation - fabricated DEPB scrips - The duty demand is sustained on the basis of fake scrips and not vested any right in the appellant. However, since there is no intention to the fraud/ forgery, the penalty imposed is set-aside. - AT

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