9911796707
TMI Blog2024 (8) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... alty has been imposed on the following parties M/s. Prakash Impex Pvt Ltd, M/s. Raksha Impex and M/s. Bharat Impex ("appellants" hereinafter). The appellants are importers of goods availing exemption under Notification No. 34/97 dated 7.4.1997 as amended against DEPB licenses. Since the issue involved is identical in all these three appeals, appeal of M/s. Prakash Impex Pvt Ltd is being taken up for ease as lead matter. 1.1 The facts in brief are that officers of CIU, Customs, Air Cargo Complex, Sahar, Andheri (E) Mumbai initiated investigation in respect of imports made against DEPB Licenses issued to M/s. Bhanu Sales Pvt Ltd, B-49, Ramesh Nagar, New Delhi-110015 who sold the licenses in the market. The said DEPB licenses were purchased b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent directly to Delhi; that these Licenses/Release Advices were purchased by them @108% premium that they paid the said amount by DD/cheque and provided the details of payment. He further stated that Release Advices were directly sent by Shrikant Jhawar to CHA, M/s. Prime Forwarders, Gandhidham for clearance of goods and that he did not know any person in M/s. Abhiman Exports and M/s. Bhanu Sales Pvt. Ltd. 1.3 On the basis of the aforesaid letter dated 25.8.2001 and the statement of the Director, a show cause notice dated 14.12.2001 was issued to the appellant by which it was contended that exemption of payment of Customs duty under Customs Notification No. 34/97-Cus dated 7.4.1997, as amended is fraudulently availed on the basis of forged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir case before a final order is issued." Thereafter De-novo adjudication order was passed wherein learned Commissioner relied upon a letter dated 6.11.2012 of Deputy Director General of Foreign Trade, New Delhi by which it was informed that the License Numbers pertained to advance license and issued to the parties other than that mentioned parties in the DEPB license in question. He proceeded on the basis that the letter dated 25.08.2001 of the Commissioner of Customs, Nhava Sheva has intimated that DEPB licenses were forged and further that this fact has been confirmed by Dy. DGFT vide letter dated 6.12.2012 and hence it is not in dispute that DEPB scrips are forged and are void-ab-initio. Accordingly, learned Commissioner proceeded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR) appearing for the department submitted that appellant has not filed police complaint against the original license holder shows that he was aware about the forged nature of licenses. He further reiterated the finding given in the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. The issue involved in the present appeals is whether DEPB licenses based on which TRAs issued by Bombay Customs House, against which appellant imported goods at Kandla port availing duty exemption under Notification No. 34/97-Cus. dated 07.04.1997 as amended, are forged and hence void-ab-initio as held by the Commissioner. It is noticed that based on letter dated 25.08.2001 of Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice." 4.1 It is further noticed that records do not reveal about inquiries made or statements recorded of officers of customs at port where DEPB licenses were registered and who issued TRAs against the said DEPB licenses. It appears that there were no efforts made before issuance of show cause notice to verify the licenses with the DGFT or with the forensic expert to establish the alleged forged nature of the licenses or any other modus of its misuse. Thus, the inference that can be drawn is that officers at port have duly verified the validity of the DEPB licenses before issuing TRAs and this fact remains uncontroverted. Thus, from the material relied upon in the show cause notice the only conclusion that can be arrived is that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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