DEPB license obtained based on fabricated documents – Penalty upheld

Gurmeet Singh Kohli Vs Commissioner of Customs (Export) (CESTAT Delhi) The facts of the case are the appellant is a trader of automobile parts and met one Rajat Gulati of M/s Super Trading , Kashmiri gate and through him got into the business of trading in DEPB licences for a commission. The Marine and Preventive Wing of the Customs commenced investigation into DEPB licences and found that the DEPB licences sold by the appellant were based on fabricated documents showing export of goods to Bangladesh through the Land Customs Station. These fabricated licences were sold by the appellant to M/s....