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2007 (12) TMI 34 - AT - CustomsExport items have been mis-declared and that M/s Tiwari Brothers obtained DEPB scrips by making fraudulent representation/mis-statement/substitution of shipping bills to avail higher DEPB benefit - assessee is not a party to the fraud and had purchased the DEPB scrip from the open market in the bonafide belief of its being genuine, then even if at a later stage the DEPB scrip has been found to be fabricated, the assessee could not be deprived of the benefits legitimately available to them.
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