same from the
Government website. It is not the case that these have been found to
be fake. These IEC and GSTIN exist ... once the verification has been
undertaken on the basis of the Government website, it is enough to
comply with the requirement of Regulation
much as it is a case of fraudulent
use of non-existent/fake duty credit scrips for payment of
customs duty for clearance of import ... licenses mentioned in the show cause notice
from the non-existent/fake firms and had never ascertained the
existence of the license trading firms; that
respondents had knowledge that the SIL was forged or fake that was not sufficient to hold that there was no omission of commission ... existence. Since the documents have been established to be forged or fake, obviously fraud was involved and that was sufficient to extend the period
Pratul Khanna vs C.C. Noida on 9 September, 2025
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license(s) has been obtained by the exporters
on the basis of fake export documents. The Department has
taken up the matter for cancellation ... Competent Authority/DGFT.
Thus, the same were duly reflected on the website of the DGFT.
It is not the case of the Department that
