Importers Cleared: Duty Demand Unsustainable Due to Valid DEPB Licenses Pre-Notice.

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....Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the goods and clearance thereof, the DEPB licences were valid in the hands of the appellants-importers - the duty demand against the appellant not sustainable - AT....