Bona fide licence transferee absolved of customs duty; statements under Sections 108 and 138B held inadmissible

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....CESTAT allowed the appeal of the anonymized importer and set aside the Commissioner's order dated 13.04.2007. It held that, since the REP licences in question were duly issued by the competent licensing authority and were not forged licences, customs duty liability could not be fastened on the appellant as a bona fide transferee, even if the original licences had been procured on the basis of fraudulent export or bank documents. CESTAT further held that the inculpatory statements recorded under s.108 of the Customs Act were inadmissible, as the mandatory procedure under s.138B, including examination of the maker as a witness and affording an opportunity for cross-examination, had not been followed. Consequently, the demand of duty, confiscation, and penalties were unsustainable.....