Purchasing Dealer Solely Liable for 'C' Form Violations in Duty Entitlement Pass Book Transactions; Selling Dealer Not Accountable.

Purchase of DEPB against C Forms - any defalcation or violation of the declaration, at the hands of the purchasing dealer, who issued the 'C' Form; would be liable to be proceeded against only against that purchasing dealer and not against the selling dealer - HC .....

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