https://www.taxtmi.com/caselaws?id=259178 The court upheld the jurisdiction of Customs Authorities under Section 28 of the Customs Act to recover duty from exporters based on fraud allegations regarding DEPB credit. It found that the procedure followed by Customs Authorities, including issuance of show cause notices, was in accordance with the law. The court supported the CESTAT's directive for a pre-deposit, considering factors like prima facie case and undue hardship. It dismissed the appeals, affirming the CESTAT's decision and disposing of the notices of motion, finding no error in its judgment. en-us Mon, 13 Apr 2015 00:00:00 +0530 Wed, 19 Aug 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259178 The court upheld the jurisdiction of Customs Authorities under Section 28 of the Customs Act to recover duty from exporters based on fraud allegations regarding DEPB credit. It found that the procedure followed by Customs Authorities, including issuance of show cause notices, was in accordance with the law. The court supported the CESTAT's directive for a pre-deposit, considering factors like prima facie case and undue hardship. It dismissed the appeals, affirming the CESTAT's decision and disposing of the notices of motion, finding no error in its judgment. Case-Laws Customs Mon, 13 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259178