https://www.taxtmi.com/caselaws?id=781902 CESTAT held that where duty exemption scrips are validly issued by the licensing authority and presented at import, exemption cannot be denied or goods confiscated merely because the scrips were obtained on the basis of false documents, unless the scrips themselves are forged. Consequently, the department's plea to shift the duty demand to subsequent purchasers of the scrips was rejected, as it was not alleged that the scrips were forged. The Tribunal further held that, in the absence of section 28AAA (inserted only in 2012), demand could not be fastened on the original exporter. The Commissioner's order was set aside and the appeal allowed in part. 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=781902 CESTAT held that where duty exemption scrips are validly issued by the licensing authority and presented at import, exemption cannot be denied or goods confiscated merely because the scrips were obtained on the basis of false documents, unless the scrips themselves are forged. Consequently, the department's plea to shift the duty demand to subsequent purchasers of the scrips was rejected, as it was not alleged that the scrips were forged. The Tribunal further held that, in the absence of section 28AAA (inserted only in 2012), demand could not be fastened on the original exporter. The Commissioner's order was set aside and the appeal allowed in part. Case-Laws Customs Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781902