https://www.taxtmi.com/caselaws?id=757095 CESTAT Ahmedabad set aside the Commissioner's order denying duty exemption under Notification No. 34/97-Cus for imports made using allegedly forged DEPB licenses. The tribunal found that no proper investigation was conducted to establish the forged nature of the licenses, with the show cause notice issued solely based on a letter expressing doubts about authenticity. The Commissioner's reliance on a letter obtained after 10 years, which did not categorically state the licenses were forged, was deemed impermissible. The confirmed duty and penalty were set aside, and appeals were allowed. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757095 CESTAT Ahmedabad set aside the Commissioner's order denying duty exemption under Notification No. 34/97-Cus for imports made using allegedly forged DEPB licenses. The tribunal found that no proper investigation was conducted to establish the forged nature of the licenses, with the show cause notice issued solely based on a letter expressing doubts about authenticity. The Commissioner's reliance on a letter obtained after 10 years, which did not categorically state the licenses were forged, was deemed impermissible. The confirmed duty and penalty were set aside, and appeals were allowed. Case-Laws Customs Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757095