2025 (4) TMI 1072

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....hrimali, Superintendent (AR), for the Respondent. ORDER In this appeal the demand of Custom duty was raised on the ground that the appellant have cleared the imported goods under Release order issued against DEPB Scrips by the DGFT. The case of the department is that the DEPB Release Scrips against advice was issued fraudulently therefore, the import made on the basis of Release advice which is....

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...., Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. On the query from the bench about the status of DEPB Scrips and/or release advice issued thereunder, whether the same is cancelled or otherwise. Learned AR submits that despite making correspondences no confirmation has been received that whether the said DEPB Scrips and/or Release Advice....