Fraudulent DFIA License Acquisition: Duty Demands Upheld, No Penalties for Unaware Transferee Appellants.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Duty demand - Import has obtained the DFIA license by fraud - Transfer of licenses DFIA - Duty demands and interest have been correctly confirmed against all the appellants. However penalties are not imposable upon the transferee appellants as they have no knowledge of the nature of goods used and exported by the manufacturers/exporters - AT....