https://www.taxtmi.com/caselaws?id=796557 Duty demand against an importer using transferable DFIA licences cannot rest solely on alleged fraudulent procurement by the exporter where those allegations remain unestablished and the licences have not been cancelled. A bona fide purchaser of transferable licences cannot be treated as involved in a fraudulent import method merely because of alleged irregularities in the exporter's licence procurement. As no sustainable charge existed on the merits, invoking the extended limitation period was also unjustified. The demand was therefore unsustainable on both merits and limitation. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796557 Duty demand against an importer using transferable DFIA licences cannot rest solely on alleged fraudulent procurement by the exporter where those allegations remain unestablished and the licences have not been cancelled. A bona fide purchaser of transferable licences cannot be treated as involved in a fraudulent import method merely because of alleged irregularities in the exporter's licence procurement. As no sustainable charge existed on the merits, invoking the extended limitation period was also unjustified. The demand was therefore unsustainable on both merits and limitation. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796557