Home Highlights June 2013 Year 2013 This

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1. Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus,...

2. DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such...

3. Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery....

4. Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification...

5. DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips

6. The appellants imported goods by utilizing DEPB scrips which were later found to be fraudulently obtained, though the appellants were unaware of this fact. The key...

7. Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs...

8. Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing...

9. Duty demand - DEPB Scrips obtained by fraud - Confiscation of goods - No exports, on the basis of which DEPB scrips were issued, had actually taken place - recovery to be made - AT

10. Denial of registration of DEPB licence and DEPB script - CBEC gave specific direction to the Customs authorities not to insist for re-export from the same Port in case...

11. All exports under DEPB scheme upto 30.9.2011, where the Let Export Order (LEO) has been issued shall be eligible for the issue of DEPB Scrips

12. DEPB Scrips Cancelled on Being Time Expired - telegraphic release advice (TRA) - the validity of DEPB scrips was only one year and the grant of TRA had no significance...

13. CENVAT Credit - CVD paid through DEPB Scrip - It is settled that even if the licences were issued under FTP 2000-07 then also the credit cannot be denied, so long the...

14. Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of...

15. Denial of benefit of Value Based Advance Licenses (VABAL) to the appellants-transferees and the recovery of customs duty, along with the imposition of penalties. The key...