2009 (3) TMI 838

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..... pondent. [Order]. In these cases, the applicants produced DEPB Scrips to clear goods on payment of duty. Three Bills of Entries dated 14-12-2002, 24-12-2002 and 17-1-2003 were filed. On the basis of investigation, it was revealed that the DEPB Scrips, which were produced by the applicants were forged. Hence, Revenue proceeded against the applicants for recovery of Customs Duty and also i .....

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..... enalties could not have been imposed on them under Section 112(a) as well as under 114A. Further, he relied on the following case-laws:- (i) CC v. Leader Valves Ltd. - 2007 (218) E.L.T. 34B (P H), upheld by the Supreme Court as reported in 2008 (227) E.L.T. A29 (SC) (ii) P.P. Industries v. CC, Amritsar - 2007 (220) E.L.T. 55 (P H) (iii) CC, Amritsar v. Vallabh Design Products - 2 .....

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