https://www.taxtmi.com/caselaws?id=239862 The High Court upheld the Tribunal's decision, allowing the department to proceed against those who obtained licenses through forgery or misdeclaration. The Court held that DEPB value cannot be recovered if the scrip was not invalid at the time of issuance. The goods exported were found to be not prohibited, meeting ITC provisions. Procedural irregularities led to remanding all appeals for re-evaluation by the Adjudicating Authority, emphasizing the need for a well-reasoned decision and granting the appellant a fair opportunity for re-adjudication to address penal consequences. en-us Mon, 28 Oct 2013 00:00:00 +0530 Sat, 23 Nov 2013 14:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239862 The High Court upheld the Tribunal's decision, allowing the department to proceed against those who obtained licenses through forgery or misdeclaration. The Court held that DEPB value cannot be recovered if the scrip was not invalid at the time of issuance. The goods exported were found to be not prohibited, meeting ITC provisions. Procedural irregularities led to remanding all appeals for re-evaluation by the Adjudicating Authority, emphasizing the need for a well-reasoned decision and granting the appellant a fair opportunity for re-adjudication to address penal consequences. Case-Laws Customs Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239862