COMMISSIONER OF CUSTOMS, KANDLA Vs. D.M. ENTERPRISES

JUDGEMENT

(1.) ALL these appeals have raised common issue and are directed against the common order of the Commissioner (Appeals) by which he set aside the orders -in -original under which the goods imported under forged DEPB licences were confiscated and customs duty was ordered to be recovered with interest and SAD, besides imposing penalties under Section 112 of the Customs Act, 1962.

(2.) SINCE , on investigation, DEPB licences purportedly issued by the Jt. DGFT, New Delhi, to M/s. Million Dollars Inc., M/s. Abhiman Exports, M/s. Meghna Falcons and M/s. R.K. Corporation, were found to be forged, show cause notices were issued to the respondents, who imported Brass Scrap Honey on the strength of these licences and the Release Advices (RA) were issued against such licensees.

(3.) AS recorded in the Orders -in -Original, the respondents request for supply of documents was accepted to and all the relied upon documents were sent to them. It is specifically recorded in the Orders -in -Original that the vital evidence in the form of letter dated 20th July, 2001 issued by the Deputy Director General of Foreign Trade and letter dated 27th August, 2001 issued by the Director General of Foreign Trade, categorically which confirmed that the subject DEPB Licences had not been issued by the DGFT, were supplied to the noticees. These two letters clearly disclose that the subject DEPB licences, produced for clearance of the goods, were not issued by the DGFT, and, therefore, they were forged documents. It also appears from the record that the noticees did not contest this fact, as mentioned in the Orders -in -Original.