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of <h1>Imports under DFCE licences and alleged fraudulent procurement - held valid; customs duty, confiscation and penalties rejected</h1> Whether imports effected against duty-free credit entitlement (DFCE) licences obtained by fraud render the imports liable to duty, confiscation or ... Fraudulent availing Duty Free Credit Entitlement Certificates from DGFT - valid import of goods against the DFCE Licences or not - mis-using the DFCE scheme by way of wrongly obtaining the licences, resorting to Circular trading of CPDs - it was held by CESTAT that 'As valid DFCE licences have been used for import of the goods by the respondents, hence, there are no reason for demand of duty or confiscation of the goods, or imposition of penalties.' HELD THAT:- Issue notice on the civil appeal as well as on the application for condonation of delay. Issues: (i) Whether notice should be issued in the civil appeal and in the application for condonation of delay; (ii) Whether notice accepted on behalf of the respondent by learned counsel appearing on caveat.Issue (i): Whether notice should be issued in the civil appeal and in the application for condonation of delay.Analysis: The Court directed that notice be issued on both the civil appeal and the application for condonation of delay, thereby initiating service of process on the opposite party for both matters.Conclusion: Notice is issued in respect of the civil appeal and the application for condonation of delay.Issue (ii): Whether notice was accepted on behalf of the respondent by counsel appearing on caveat.Analysis: Counsel appearing on caveat accepted notice on behalf of the respondent, effecting formal service through appearance on caveat.Conclusion: Notice is accepted on behalf of the respondent by counsel appearing on caveat.Final Conclusion: The proceedings have been directed to proceed by issuance of notice on the appeal and the condonation application, with notice having been accepted on behalf of the respondent; no substantive or fiscal determination is made at this stage.
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