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2019 (12) TMI 1146 - AT - CustomsDEPB benefit - benefit obtained on the basis of forged documents - illegal imports - whether liability of duty can be fastened on the appellant when appellant is a bona fide purchaser of DEPB scrips which was found latter to be forged one or not? HELD THAT:- The said issue has been decided by the Hon'ble High Court of Punjab and Haryana in the case of Commissioner of Customs, Amritsar v. Vallabh Design Products [2007 (4) TMI 274 - PUNJAB & HARYANA HIGH COURT] and extended the benefit of DEPB scrips. The said order has been affirmed by the Hon’ble apex Court reported in [2017 (1) TMI 402 - SC ORDER]. The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips - appeal allowed - decided in favor of appellant.
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