2003 (11) TMI 445

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.... -  In this appeal, the appellants have questioned the validity of the impugned order-in-appeal dated 24th October, 2002 vide which the Commissioner (Appeals) has affirmed the order-in-original passed by the Deputy Commissioner raising duty demand of Rs. 1,36, 500/- from them. 2. The learned Counsel has contended that the DEPB licences under which the goods were imported, were purchase....

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....nd to be forged and fabricated. But, from the record, it is evident that the said licences were purchased by them from the market and they even demanded the copies of the documents on the basis of which those were found to be forged by the DGFT. But the same were never supplied to them. In the impugned order, the Commissioner (Appeals) has relied upon the letter of DGFT wherein the said authority ....