https://www.taxtmi.com/caselaws?id=781903 CESTAT set aside the Commissioner's order confirming customs duty against the exporter who had obtained and sold DEPB scrips, holding that duty cannot be demanded from the exporter in the absence of forged or fraudulent scrips and since section 28AAA was introduced only later. Relying on Apar Industries, the Tribunal reiterated that exemption based on a validly issued DEPB scrip cannot be denied during its validity, even if later cancelled. CESTAT also rejected the Revenue's request to shift the duty demand to the subsequent purchaser. The Revenue's appeal was allowed to this limited extent. en-us Mon, 30 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781903 CESTAT set aside the Commissioner's order confirming customs duty against the exporter who had obtained and sold DEPB scrips, holding that duty cannot be demanded from the exporter in the absence of forged or fraudulent scrips and since section 28AAA was introduced only later. Relying on Apar Industries, the Tribunal reiterated that exemption based on a validly issued DEPB scrip cannot be denied during its validity, even if later cancelled. CESTAT also rejected the Revenue's request to shift the duty demand to the subsequent purchaser. The Revenue's appeal was allowed to this limited extent. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781903