Customs authorities issued show cause notice based solely on ...

Customs issued notice without probe into alleged license forgery. DGFT letter inconclusive after 10 yrs. Forgery unproven. Order denying exemption, duty & penalty set aside.

Case Laws Customs

August 16, 2024

Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.

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Customs authorities issued show cause notice based solely on ...

Customs issued notice without probe into alleged license forgery. DGFT letter inconclusive after 10 yrs. Forgery unproven. Order denying exemption, duty & penalty set aside.

Case Laws Customs

August 16, 2024

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