One of our clients has been importing goods from outside India. Custom Duty is paid through DEPB licneces. The client purchases the licences from the clearing agent who get the goods cleared from customs. After five years it is dedected by the custom authorities that the licences used to pay the custom duty are fake or the amount of duty entitlements have been changed/ enhanced. This could not have beend done without the connivence of the staff at customs. What is the liabilities of the importer. Can he take the shelter that he had purchased the licence after payment and how the fraud can go without the knowledge of the custom authorities for a long time and custom officers are also involved in the wrong doing.
