CESTAT Overturns Penalty on DEPB Licenses; Reliance on Unverified DGFT Letter Deemed Impermissible by Customs Authorities.

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....Customs authorities issued show cause notice based solely on letter doubting authenticity of DEPB licenses, without conducting investigation to establish alleged forgery. Commissioner relied on letter from DGFT office after 10 years, which did not categorically state licenses were forged. Alleged forged nature of DEPB licenses not proved beyond doubt. Impugned order denying exemption, confirming duty and imposing penalty set aside as reliance on new material by Commissioner not permissible. Appeals allowed by CESTAT.....