https://www.taxtmi.com/caselaws?id=792481 A transferee who purchased a duly re-registered duty entitlement licence for value without notice could not be saddled with customs duty merely because the licence was later found to have been fraudulently re-registered, especially where it had already been utilised for clearance before the purchase. The extended period under section 28(4) of the Customs Act, 1962 was also unavailable because the notice relied only on an alleged duty to verify the licence, and the statutory ingredients for extended limitation were not established. The duty demand, penalties and sustaining appellate order were set aside in favour of the assessee. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792481 A transferee who purchased a duly re-registered duty entitlement licence for value without notice could not be saddled with customs duty merely because the licence was later found to have been fraudulently re-registered, especially where it had already been utilised for clearance before the purchase. The extended period under section 28(4) of the Customs Act, 1962 was also unavailable because the notice relied only on an alleged duty to verify the licence, and the statutory ingredients for extended limitation were not established. The duty demand, penalties and sustaining appellate order were set aside in favour of the assessee. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792481