https://www.taxtmi.com/caselaws?id=783292 A transferee of a genuinely issued replenishment licence cannot be saddled with customs duty merely because the original holder obtained the licence through forged supporting documents, unless the transferee was shown to be part of the fraud or the licence itself was forged; the licence remained valid during its currency and later cancellation did not retrospectively invalidate imports. Statements recorded under section 108 of the Customs Act could not be relied on in adjudication without compliance with section 138B, including examination of the maker and opportunity of cross-examination, so the adverse demand based on those statements was unsustainable. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783292 A transferee of a genuinely issued replenishment licence cannot be saddled with customs duty merely because the original holder obtained the licence through forged supporting documents, unless the transferee was shown to be part of the fraud or the licence itself was forged; the licence remained valid during its currency and later cancellation did not retrospectively invalidate imports. Statements recorded under section 108 of the Customs Act could not be relied on in adjudication without compliance with section 138B, including examination of the maker and opportunity of cross-examination, so the adverse demand based on those statements was unsustainable. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783292