9911796707
TMI Blog2019 (12) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... s a bona fide purchaser of DEPB scrips which was found latter to be forged one or not? HELD THAT:- The said issue has been decided by the Hon'ble High Court of Punjab and Haryana in the case of Commissioner of Customs, Amritsar v. Vallabh Design Products [ 2007 (4) TMI 274 - PUNJAB HARYANA HIGH COURT ] and extended the benefit of DEPB scrips. The said order has been affirmed by the Hon ble ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08. The appellant purchased the said licence on 17/11/2008. The case of the Revenue is that M/s Nayasa Exports Pvt Ltd has obtained the DEPB licence on the basis of forged documents, therefore, the DEPB licence issued to M/s Nayasa Exports Pvt Ltd is a forged one and consequently on the basis of forged licence, the appellant is not entitled to take DEPB benefit and consequently the appellant shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order be set aside. 4. On the other hand, Learned Authorised Representative oppose the contention of the Learned Counsel and reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. After hearing the parties and considering the submissions, I find that the issue for consideration before me is whether liability of duty can be fastened on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re cancelling the DEPB, which was obtained by M/s. Parker Industries, however, we are of the view that notice under Section 28 of the Customs Act could not be issued to the assessee-respondent because a period of six months stipulated by Section 28 of the Customs Act stood already expired and the rights of the parties had been crystalised, the imports having been affected on 15-11-1997. The revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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