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    <title>2025 (11) TMI 448 - CESTAT NEW DELHI</title>
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    <description>CESTAT held that appeals were dismissed where import licences/registrations were manipulated and TRAs were forged; the appellants&#039; plea of ignorance was rejected because they failed to obtain TRAs from the port of registration or verify their authenticity, thus not exhibiting required due diligence. The issue was treated as covered by an earlier division bench decision, and invocation of the extended limitation period was not permitted.</description>
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      <description>CESTAT held that appeals were dismissed where import licences/registrations were manipulated and TRAs were forged; the appellants&#039; plea of ignorance was rejected because they failed to obtain TRAs from the port of registration or verify their authenticity, thus not exhibiting required due diligence. The issue was treated as covered by an earlier division bench decision, and invocation of the extended limitation period was not permitted.</description>
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