https://www.taxtmi.com/caselaws?id=769158 Where customs duty demand depended on a DEPB release advice alleged to have been obtained fraudulently, the record was insufficient because the status of the DEPB scrips and DGFT release advice had not been verified with certainty. As the core question was whether the release advice stood cancelled or remained valid, a final determination on duty liability could not be made on the existing material. The impugned order was set aside and the matter remanded for fresh de novo adjudication after verification of the DEPB licence and release advice status. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769158 Where customs duty demand depended on a DEPB release advice alleged to have been obtained fraudulently, the record was insufficient because the status of the DEPB scrips and DGFT release advice had not been verified with certainty. As the core question was whether the release advice stood cancelled or remained valid, a final determination on duty liability could not be made on the existing material. The impugned order was set aside and the matter remanded for fresh de novo adjudication after verification of the DEPB licence and release advice status. Case-Laws Customs Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769158