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2014 (5) TMI 559 - CESTAT MUMBAIImport of goods - DEPB scrips/advance Licences – Non-payment of duty - Procurement of license by forged and fabricated documents - Bar of Limitation - Show cause notices to present assesses - Held that:- Assessee purchased the advance licences, i.e. DEPB scrips/advance licences, from the market and made import of the goods by utilizing these licences without payment of duty - As the DEPB scrips/advance licences were obtained by submitting false/fabricated documents - Relying upon New India Insurance Co. v. Kamala [2001 (3) TMI 1014 - SUPREME COURT] - Forgery is antithesis to legality and law cannot afford to validate a forgery, therefore no merit found in the contention of assessee that demands are time barred – Decided against assesse.
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