2008 (5) TMI 270

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....facts of the case as per records, in brief, are that the Respondent purchased DEPB Scrips No. 3010003505, dated 2-5-2000 and availed exemption of customs duty on a consignment imported under Bill of Entry No.211 dated 14-7-2000. Subsequently, it as found that DGFT Authority cancelled DEPB Scrips for submission of forged shipping bills. It was found that M/s. Megna Impex had forged shipping documen....

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....n the case of Commissioner of Customs, Amritsar v. ATM International reported in 2008 (222) E.L.T. 194 (P & H). He also relied upon the decision of the Tribunal in the case of Abhishek Exports v. Commissioner of Customs, Cochin - 2007 (208) E.L.T. 155 (T-B). 3. Ld. Advocate on behalf of the Respondents reiterates the findings of the Commissioner (Appeals). He submits that the demand of duty is ba....

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....manner and utilised the same towards debit/exemption of duty. There is no allegation that the Respondent has colluded with the exporter, who obtained the DEPB scrips by fraudulent means and the Adjudicating Authority had not imposed any penalty under Section 112 of the Customs Act, 1962 on the Respondent. Proviso to sub-section (1) of Section 28 provides that where any duty has not been levied or ....

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.... of Customs v. Leader Valves Ltd. (supra), on the identical issue, dismissed the Revenue's appeal, which has been upheld by the Hon'ble Supreme Court. I find that he Commissioner (Appeals) passed the order following the decision of the Hon'ble High Court in the case of Leader Valves Ltd. (supra). Ld. DR relied upon the decision of the Hon'ble Punjab & Haryana High Court in the case of ATM Internat....