TMI Blog2007 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]- 1. The brief facts of the case are that, M/s Tiwari Brothers, who was engaged in export of auto parts, namely, 'Crank Shafts for High Speed Compressor', fraudulently substituted/declared the export item as 'Timing Shafts for Mercedes Truck' to avail higher export incentive under the Duty Entitlement Pass Book Scheme. The investigation revealed that, the export items have been mis-declared and that M/s Tiwari Brothers has obtained DEPB scrips by making fraudulent representation/mis-statement/substitution of shipping bills in order to avail higher DEPB benefit. The DEPB scrips, so obtained, were transferred/sold to various importers to utilize the same for paying the customs duty against their imports and to avail exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, while the Revenue is in appeal against the setting-aside of the redemption fine in lieu of confiscation. 2. I have heard both sides and perused the record. There is no dispute that M/s Tiwari Brothers obtained DEPB Scrips by fraudulent means, but there is also no dispute that DEPB Scrips were not forged documents. Both the authorities below have held that, since DEPB Scrips were obtained by fraud, they were void ab initio and no benefit, therefore, could have been availed of by M/s Paramount Steels Ltd. For this purpose, the authorities below have relied upon the decision of the Hon'ble Calcutta High Court in the case of M/s ICI India Ltd. vs Commissioner of Customs (Port), Calcutta , 2005 (184) ELT 339 (Cal.), holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Hon'ble Punjab Haryana High Court, the DEPB scrips were obtained on the basis of a forged documents. In other words, in the case of CC, Amritsar vs Leader Valves Ltd . and Commissioner of Customs , Amritsar vs Vallabh Design Products (supra), the authenticity of the DEPB scrip was not in dispute. I also note that in the case of M/s ICI India Ltd. vs Commissioner of Customs (Port), Calcutta (supra), relied upon by the Revenue, the Hon'ble Calcutta High Court has distinguished the judgment of the Hon'ble Apex Court in the case of United India Insurance Company on the ground that in United India Insurance Company's case the insurance policy was not found to be forged, but was obtained on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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