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2013 (6) TMI 637 - AT - CustomsDEPB scrip issued by the Licencing Authority against misrepresenting/forged documents produced by the exporter - before cancellation of the DEPB scrip, the respondent had made duty free import against the same - Held that:- DEPB scrip/license had been actually issued by DGFT, though against mis-representation and forged papers produced by the exporter & there is neither allegation nor evidence that the respondent was aware of the fraud committed by the exporter M/s Amber Exports at the time of making imports and at the time of import, in March 2000, the DEPB scrip was valid as the same was cancelled only on 7/12/04 In this case, when the respondent had obtained the DEPB scrip from M/s Amber Exports on transfer and at the time of its use for duty free imports, he was not aware of the fraud committed by the seller/transferor M/s Amber Exports, it is the provisions of Section 29 of the Sales of Goods Act read with Section 19 and 19A of the Contract Act which would be applicable and the respondent would have to be treated as having good title to the DEPB scrip. See Aafloat Textiles reported (2009 (2) TMI 75 - SUPREME COURT), Collector vs. Sneha Sales Corporation reported [1998 (9) TMI 99 - SUPREME COURT OF INDIA] and Leader Valves Ltd. (2007 (3) TMI 166 - HIGH COURT, PUNJAB AND HARYANA).
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