( 1 ) THIS application under section 130a of the Customs Act, 1962 has been pressed for admission on the grounds that: on the facts and in the circumstances of the case the learned CEGAT having found the appellant not liable for any collusion or fraud in the issue of the DEPB scrips, it would not be liable to customs duty and the interest for alleged non-payment of the said duty though the DEPB licences have been held to be forged ones particularly when the learned CEGAT had failed to note and consider the relevant circular under which strict guidelines have been laid down for examining various factors and the tests before issuing DEPB when DEPB scrips are freely transferable and available in the market for purchase, by reason of its being verified, endorsed and signed by the Customs Authority.

( 2 ) RELYING on the judgment of the learned CEGAT in Appeal No. C/358/ 2000-NB (D) by its final Order No. A/1001/2002-NB (D)/ dated 26th September, 2002, Dr. Pal contends that there is a finding that there was no collusion on the part of the appellant. Therefore, according to him, if no fraud or collusion is found on the part of the appellant, in that event, the appellant w