2004 (12) TMI 117 - AT - Customs

Summary

The case involves discharge of customs duty through DEPB Scrip. The appellant argues that they did not commit fraud in obtaining the scrips. The Tribunal finds in favor of the appellant, stating that no fraud was committed. The extended period under Section 28 of the Customs Act could not be invoked. Stay application is allowed, and pre-deposit requirement is waived. Appeal to be heard on 17-3-2005.