TMI Blog2008 (10) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri Sanjeev Kaushik, Advocate, for the Respondent. [Order per : Adarsh Kumar Goel, J.]. - The assessee has preferred this appeal under section 130 of the Customs Act, 1962 (in short, 'the Act') against the order dated 4-4-2006 Passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi [2006 (202) E.L.T. 611 (Tribunal)]. 2. The assessee imported good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms and Central Excise (Delhi (IV), Faridabad) [2009 (246) E.L.T. 18(P H)]. After considering the observations of the Hon'ble Supreme Court in East India Commercial Company limited v. Collector - 1983 (13) E.L.T. 1342 (S.C.) = AIR 1962 SC 1893, Collector of Customs, Bombay v. Sneha Sales Corporation - 2000 (121) E.L.T. 577, Sampat Raj Dugar - 1992 (58) E.L.T. 163 and Aban Loyd Chiles Offshore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case, DEPB Scrip's were forged, which has been admitted even by the appellant before the Tribunal. Benefit of a forged document cannot be allowed to be retained. The judgment relied upon does not in any manner lay down that benefit of a forged document could be allowed to be retained. The principle laid down in the judgment relied upon which has been followed in other judgments cannot, thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red into the transaction was not traceable. The appellant itself had come to the conclusion that the documents were forged. In these circumstances, if further opportunity has been given to the appellant on its own asking and for its own benefit, we do not find any error in the course adopted by the Tribunal so as to give rise to substantial question of law sought to be raised." 4. We also made a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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