Home Highlights December 2019 Year 2019 This

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1. Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the...

2. 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,...

3. 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

4. Benefit under tainted DEPB scrips was claimed – confiscation - redemption fine - Importer who steps into the shoes of seller of forged document does not stand on better...

5. 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...

6. 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...

7. Duty demand - Fraudulent DEPB Benefit availed by the seller of DEPB - DEPB scrips issued by DGFT is itself genuine, at the time of import and valid till it is set-aside...

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

9. Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter...

10. DEPB credit – Alleged that appellant have show inflated export price with intent to avail higher DEPB benefit – There is no legal basis for restricting the benefit on...

11. 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...

12. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

13. Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity...

14. The appeals relate to confiscation of Duty Entitlement Pass Book (DEPB) licenses and Telegraphic Release Advices (TRAs), and demands of customs duty u/s 28(1) of the...

15. Liability for payment of customs duty on sale of excess liquor from the duty-free shop