2025 (12) TMI 1085

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order in original dated 07.10.2019 passed by the Joint Commissioner and dismissed the appellant's appeal. The Joint Commissioner had passed the order against five noticees including the appellant herein. In so far as the appellant is concerned, he confirmed the demand of Rs. 1,93,573/- under section 28(4) of the Customs Act, 1962 [Act] along with interest under section 28AA of the Act and imposed and equal amount of penalty under section 114A of the Act. He further imposed a penalty of Rs. 10,00,000/- under section 114AA of the Act. 2. We have heard learned counsel for the appellant and learned authorized representative appearing for the department and perused the records. 3. The issue in this case falls in a narrow compass. The app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... question was answered in favour of the Revenue and against the importer by the Supreme Court in Munjal Showa Ltd. vs. Commissioner of Customs & Central Excise (Delhi-IV)- 2022 (9) TMI 1076 -Supreme Court  : "8. From the judgment and order passed by the Tribunal and even from the findings recorded by the Department, it has been found that the DEPB licenses/Scripps, on which the exemption benefit was availed of by the appellant(s) (as buyers of the forged/ fake DEPB licenses/Scripps) were found to be forged one and it was found that the DEPB licenses/Scripps were not issued at all. A fraud was played and the exemption benefit was availed on such forged/fake DEPB licenses/Scripps. 9. In that view of the matter and on th....