https://www.taxtmi.com/caselaws?id=31641 The Tribunal upheld the Commissioner (Appeals) decision, denying duty-free benefits to imports made before the cancellation of licenses due to fraud by the exporter, but allowing it based on the points of limitation. The Tribunal emphasized that the fraud by the exporter does not invalidate imports made by the respondent on a valid license, in line with a previous ruling. The Revenue's appeal was rejected, confirming that the importer, not the exporter, is responsible for any fraudulent activities related to importation. en-us Fri, 23 Mar 2007 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31641 The Tribunal upheld the Commissioner (Appeals) decision, denying duty-free benefits to imports made before the cancellation of licenses due to fraud by the exporter, but allowing it based on the points of limitation. The Tribunal emphasized that the fraud by the exporter does not invalidate imports made by the respondent on a valid license, in line with a previous ruling. The Revenue's appeal was rejected, confirming that the importer, not the exporter, is responsible for any fraudulent activities related to importation. Case-Laws Customs Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31641