2025 (11) TMI 1371

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....ment : Shri Rakesh Kumar, Authorized Representative (DR) For the Respondent : None ORDER JUSTICE DILIP GUPTA : This appeal has been filed by the department to assail that part of the order dated 31.01.2006 [impugned order] passed by the Commissioner that confirms duty with penalty against the exporter who had obtained the DEPB scrips. The relief claimed by the department is that the de....

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.... scrips holder or the transferee of the scrips on the strength of such DEPB scrips issued by DGFT in the following situations: (i) Where the DEPB scrips have been validly issued by the licensing authority and the same are valid on the date of import of the goods even though the DEPB scrip had been obtained through mis-representation or producing fraudulent/fake documents before the licens....

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....hile obtaining licence/scrip. The decisions also hold that cancellation of the scrips after the imports had been made on the basis of the scrips would not have any impact on the import as at that point of time the scrips were valid. .... 31. What, therefore, transpires from the aforesaid decisions is that wherever the licensing authority has issued the licence/DEPB scrip on the b....

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....n found to be fake or forged. In such a situation, customs duty exemption would not be available either to the original licence holder or to the transferee importer". (emphasis supplied) 3. The relief claimed by the department that duty should be confirmed against the subsequent purchaser cannot be granted in view of the decision of the Tribunal in Apar Industries as it is not the case....