2025 (4) TMI 1072

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..... Shrimali, Superintendent (AR), for the Respondent. ORDER In this appeal the demand of Custom duty was raised on the ground that the appellant have cleared the imported goods under Release order issued against DEPB Scrips by the DGFT. The case of the department is that the DEPB Release Scrips against advice was issued fraudulently therefore, the import made on the basis of Release advice which i .....

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..... i, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. On the query from the bench about the status of DEPB Scrips and/or release advice issued thereunder, whether the same is cancelled or otherwise. Learned AR submits that despite making correspondences no confirmation has been received that whether the said DEPB Scrips and/or Release Advic .....

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..... tatus of DEPB License/release advice issued by DGFT and thereafter to pass a fresh order on all the issues. 5. Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority for passing a fresh de- novo order, keeping in mind our above observation. Appeal is allowed by way of remand to the adjudicating authority. (Operative portion pronounced in the open court)< .....

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