https://www.taxtmi.com/caselaws?id=781989 CESTAT set aside the Commissioner's order fastening customs duty liability on the appellant, a transferee of REP licences originally issued to third parties. Relying on Apar Industries, the Tribunal held that where the licensing authority has actually issued the REP/DEPB licences, exemption cannot be denied to the transferee during the validity of such licences even if they were procured by the original holder on the basis of fraudulent documents, so long as the licences themselves are not forged. CESTAT further held, following Surya Wires, that statements recorded under section 108 of the Customs Act could not be relied upon to allege complicity in fraud, as the procedure under section 138B, including examination and opportunity for cross-examination, was not followed. The appeal was allowed. en-us Mon, 06 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781989 CESTAT set aside the Commissioner's order fastening customs duty liability on the appellant, a transferee of REP licences originally issued to third parties. Relying on Apar Industries, the Tribunal held that where the licensing authority has actually issued the REP/DEPB licences, exemption cannot be denied to the transferee during the validity of such licences even if they were procured by the original holder on the basis of fraudulent documents, so long as the licences themselves are not forged. CESTAT further held, following Surya Wires, that statements recorded under section 108 of the Customs Act could not be relied upon to allege complicity in fraud, as the procedure under section 138B, including examination and opportunity for cross-examination, was not followed. The appeal was allowed. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781989