2001 (2) TMI 448

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..... . [Order per : Gowri Shankar, Member (T)]. The appellant before us imported high density polyethylene and cleared it under an advance licence issued to M/s. Prem Plastics, and transferred to the appellants, claiming, and being granted, the benefit of Notification 203/92. Subsequently the department came to the conclusion that the licence was forged. An appeal was filed to the Commissione .....

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..... 8 and contends that although it relates to duty under the Central Excises Salt Act, the same principles would apply for recovery of duty under Customs Act. 3. The departmental representative emphasises that the licence was forged and the goods could not have been permitted to clear without payment of duty. 4. The provisions relating to recovery of duty in the Customs and Central Excise Acts .....

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