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2014 (3) TMI 525 - AT - CustomsEvasion of custom duty - Forging of signature of Customs Officers on the bill of entry - Non-existent DEPB scrips were utilized for clearing imports - Held that:- There is no rebuttal to the forgery of the signature and fabrication of TR6 challans as well as destroying the same later by the appellants. Mentioning of fake DEPB scrips on the bill of entries remaining undisputed has caused sabotage to Revenue. Customs was given an impression that DEPB scrips were genuine. But investigation proved that there were no such scrips in existence to discharge duty liability. Once fraud and forgery came to record that nullified every solemn act. Prima facie the appellants do not deserve any consideration for waiver of pre-deposit. Considering mischief played by the appellants and their notoriety, prima facie, we are unable to appreciate that they were innocent and have come out with clean hands. They had pre-meditated mind to cause subterfuge to Revenue to satisfy their ill will and have been unjustly enriched at the cost of Customs. This we say because one after another consignment they proved their continued mischievous conduct of defrauding Customs which does not require further dialteration in view of proved investigation result and their confessional statement recorded by investigation - appellants having been enriched at the cost of the state and also having their hands in glove and caused prejudice to the interest of Customs, they do not have a case in their favour even at the prima facie stage - Stay denied.
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