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2005 (12) TMI 107 - PUNJAB & HARYANA HIGH COURTEXIM - DEPB Scheme - fabricated documents - Penalty - applicability of the provision of section 11(2) - HELD THAT:- In the instant case, the stand of the respondents in the written statement is that the imports made by the petitioners were cleared without payment of customs duty on the basis of duty credit allowed in the DEPBs issued under the Act, which were obtained on the basis of forged bank realisation certificates. This factual averment has not been controverted by the petitioners. In the light of this factual scenario, reading the provisions of the said two Statutes conjointly. Section 11(2) of the Act would be clearly attracted. We are of the considered view that duty free imports made by the petitioners on the basis of DEPBs', fraudulently obtained, is tantamount to contravention of the provisions as engrafted in Section 11 of the Act and thus, no fault can be found with the orders levying penalties under the said Section. Insofar as the main challenge on the ground of discrimination is concerned, it would suffice to say that the plea of discrimination is never available in an act of illegality. An illegal order cannot constitute the basis for a legitimate complaint of discrimination. Thus, an illegal or unwarranted order cannot be made the basis of issuing a writ compelling an authority to repeat that illegality or to pass another unwarranted order. The extraordinary and discretionary power of the High Court cannot be exercised for such a purpose. Giving effect to such pleas would be prejudicial to the interests of law and will do incalculable mischief to public interest. It will be a negation of law and the rule of law. Hence, we reject the contention. Thus, both the petitions, being devoid of any merit, are dismissed accordingly.
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