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2006 (4) TMI 377 - AT - CustomsImport - DEPB scrips procured by original allottee by fraud - Demand - Limitation - HELD THAT:- By applying the ratio as laid down in the case of Union of India v. Sampatraj Dugar [1992 (1) TMI 103 - SUPREME COURT]; Bombay v. Sneha Sales Corporation [1998 (9) TMI 99 - SUPREME COURT] and Taparia Overseas (P) Ltd. v. Union of India [2003 (1) TMI 127 - BOMBAY HIGH COURT], to the fact of the present case, it has to be held that the imports made under the DEPB Scrips, which were valid at the time of import, the subsequent cancellation of the same on the ground that original allottee procured them by fraud will not have any bearing upon the imports made by the appellant. There is nothing in the impinged order to reflect upon any mala fide on the part of the appellant or to show that he was a party to the fraudulent obtaining of scrips by M/s. Parker or had any knowledge about the tainted character of the scrips. As such, we are of the view that the imports made by the appellant in terms of the said scrips cannot be held invalid. We also find force in the appellant’s contention that the import having been made in the year 2000, subsequent raising of demands by way of issuance of show cause notices dt. 30-5-2002 and 12-6-2002 are hopelessly barred by limitation, inasmuch as, no suppression or mis-statement with intent to evade duty can be attributed to the appellant. Accordingly we hold the demands to be barred by limitation. Thus, the appeal is allowed with consequential relief to the appellant.
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