https://www.taxtmi.com/caselaws?id=173270 The Tribunal upheld the duty demand and confirmed liability for confiscation of goods due to fraudulent use of DEPB credits. Imposition of interest on duty amount was implied. Penalty imposition was set aside pending ongoing investigations. Pre-deposit requirement was dispensed with considering appellant's financial hardship. Adjudication process was deemed valid, and claims were not time-barred. Appeal on duty demand was rejected, while penalty appeal was allowed for remand. Application for interim relief under Section 142 of Customs Act was dismissed. en-us Fri, 03 Aug 2007 00:00:00 +0530 Wed, 11 Apr 2018 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173270 The Tribunal upheld the duty demand and confirmed liability for confiscation of goods due to fraudulent use of DEPB credits. Imposition of interest on duty amount was implied. Penalty imposition was set aside pending ongoing investigations. Pre-deposit requirement was dispensed with considering appellant's financial hardship. Adjudication process was deemed valid, and claims were not time-barred. Appeal on duty demand was rejected, while penalty appeal was allowed for remand. Application for interim relief under Section 142 of Customs Act was dismissed. Case-Laws Customs Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173270