https://www.taxtmi.com/caselaws?id=118240 The Tribunal dismissed both appeals, upholding the Commissioner's decision on duty liability and the remand order for re-examination. The appellant's liability for duty payment on imported goods using forged DEPB scrips was confirmed, despite no collusion or wilful misstatement found. The finalization of provisional assessment and duty liability of Rs. 75,78,417 was upheld, emphasizing the duty to recover lost revenue within the legal framework. The remand order for re-examination by the Commissioner was also upheld, providing the appellants an opportunity to present their case. en-us Thu, 04 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 14:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118240 The Tribunal dismissed both appeals, upholding the Commissioner's decision on duty liability and the remand order for re-examination. The appellant's liability for duty payment on imported goods using forged DEPB scrips was confirmed, despite no collusion or wilful misstatement found. The finalization of provisional assessment and duty liability of Rs. 75,78,417 was upheld, emphasizing the duty to recover lost revenue within the legal framework. The remand order for re-examination by the Commissioner was also upheld, providing the appellants an opportunity to present their case. Case-Laws Customs Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118240