DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]

DEPB Certificate - Forged Bank Realization Certificates - Bill of Entry - CESTAT - Penalty - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench confirmed penalty as the Duty Entitlement Pass Book (DEPB) certificates obtained based on the forged bank realization certificates were caused to be used in the bill of entry. The appellant, Gurmeet Singh Kohli, is a trader of automobile parts and met one Rajat…

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