Home Case Index All Cases Customs Customs + AT Customs - 2007 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (8) TMI 712 - CESTAT KOLKATAFake and forged DEPB - clearance of 26 import consignments free of Customs Duty - evasion of duty - Held that: -the duty not paid/escaped using the forged/fraudulent DEPB claim itself dragged the Appellant to the adjudication. Their tainted deal, no way exonerates them from the process of adjudication. Legal Fraud vitiates everything even judgments and orders of the Court. If a transaction has been originally founded on fraud, the original vice will continue to taint it, and not only is the person who has committed fraud is precluded from deriving any benefit under it, but also who derive advantage of it. There is no scope at all to interfere to the order of adjudication confirming the duty demand which has been passed after thorough enquiry. Time Limitation - Held that: - the duty not paid/escaped using the forged/fraudulent DEPB claim itself dragged the Appellant to the adjudication. Their tainted deal, no way exonerates them from the process of adjudication. The appeal relating to the duty demand is rejected and appeal relating to imposition of penalty is allowed by Remand.
|