Home Highlights December 2018 Year 2018 This

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1. 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

2. 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...

3. 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...

4. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

5. DEPB scrip issued by the Licencing Authority against misrepresenting/forged documents produced by the exporter - respondent would have to be treated as having good title...

6. In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The...

7. 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,...

8. 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...

9. Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the...

10. Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

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

12. 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...

13. Input tax credit - it is not necessary that the Assessees have to be dealers in the same commodity, i.e. the DEPB scrips - As long as it is shown that use of the DEPB...

14. 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

15. Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the...