https://www.taxtmi.com/caselaws?id=769283 Where the validity or cancellation status of a DEPB licence or release advice was not established, a duty demand based on alleged fraudulent procurement could not be finally sustained. The record did not show whether the DEPB scrips or release advice had been cancelled by the DGFT, and the Revenue failed to produce the directed status report. The order was therefore set aside and the matter remanded to the adjudicating authority for verification of the licence or release advice and fresh de novo determination of duty liability on all issues. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 23 Apr 2025 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769283 Where the validity or cancellation status of a DEPB licence or release advice was not established, a duty demand based on alleged fraudulent procurement could not be finally sustained. The record did not show whether the DEPB scrips or release advice had been cancelled by the DGFT, and the Revenue failed to produce the directed status report. The order was therefore set aside and the matter remanded to the adjudicating authority for verification of the licence or release advice and fresh de novo determination of duty liability on all issues. Case-Laws Customs Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769283