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TMI Blog2009 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... find that there was no such allegation in the SCN and further, the finding of collusion also cannot be sustained for the reason that the Commissioner holds that the importers had not taken necessary precaution including conducting proper verification of the DEPB scrips etc., which, certainly, cannot be held to amount to collusion with the broker. There is not even a whisper that the importer had k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Director General of Foreign Trade (ADGFT), Kanpur under Exemption Notification No. 45/2002-Cus. dt. 22-4-2002. They had purchased the licences from DEPB broker R. Somanathan Co., Tuticorin. It was found that the licences were fake/forged as they were not issued by the concerned authorities. Hence a show-cause notice was issued to the appellants proposing confiscation of the imported good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of any suppression or wilful misstatement of facts with intention to evade payment of duty or they were guilty of collusion, in the light of decision of the Larger Bench of the Tribunal in Hico Enterprises v. CC Mumbai, 2005 (189) E.L.T. 135 (Tri.-LB) which has been followed in Aafloat Textiles (India) Ltd. v. CC, 2006 (201) E.L.T. 39 (Tri.-Mumbai) and Zenith Ltd. Ors. v. CC Mumbai, 2006 (73 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich, certainly, cannot be held to amount to collusion with the broker. There is not even a whisper that the importer had knowledge or reason to believe that the licences purchased from the broker were fake/forged. In these circumstances, the extended period of limitation is not attracted against the appellants. We, therefore, set aside the impugned order on the ground of limitation and allow the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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