Raja Ram And Company Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)
CESTAT Delhi held that when the Duty Free Scrips are forged, the importer cannot be permitted to take plea that they were not involved in fraud or forgery. Accordingly, appeal dismissed and duty demand confirmed.
Facts- Raja Ram and Company is engaged in the import and trading of paper and paper articles. Intelligence was gathered that some persons gained illegal access to the Electronic Data Interchange systems of the Indian Customs and tampered with details at the Inland Container Depot, Tughlakabad Port of Duty Free Scrips issued by the Directorate General of Foreign Trade. These Duty Free Scrips were found to have been utilised for payment of import duties by certain importers for import of paper and paper articles.
Post completion of investigation, show cause notice was issued and the Principal Commissioner, by order dated 18.11.2019, confirmed the demand proposed in show cause notice.
Conclusion- In M/s Mercedes Benz India Private limited, M/s O.A. Associates, Pashupati Acrylon Limited versus Commissioner of Customs, Delhi, Additional Director General (Adjudication), New Delhi, Directorate of Revenue (Intelligence) & Others, the Tribunal examined almost a similar situation and held that the importers cannot be permitted to take the plea that they were not involved in fraud or forgery, even though the Scrips/Licences were forged.
