TMI Blog2022 (9) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ed one and it was found that the DEPB licenses/Scripps were not issued at all. A fraud was played and the exemption benefit was availed on such forged/fake DEPB licenses/Scripps. In that view of the matter and on the principle that fraud vitiates everything and such forged/fake DEPB licenses/Scripps are void ab initio, it cannot be said that the Department acted illegally in invoking the extended period of limitation. In the facts and circumstances, the Department was absolutely justified in invoking the extended period of limitation. The Customs Duty was paid under protest to avoid any further coercive action. Be that as it may, the fact remains that the DEPB licenses/Scripps on which the exemption was availed by the appellant(s) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjal Showa Ltd. filed under Section 130 of the Customs Act and has confirmed the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the Tribunal ) confirming the demand of Customs Duty with interest, the original assessee - M/s. Munjal Showa Ltd. has preferred the present Civil Appeal No. 2576 of 2010. 1.1 Feeling aggrieved and dissatisfied with the impugned judgment and order dated 02.02.2011 passed by the High Court of Punjab and Haryana at Chandigarh in CUSAP No. 1 of 2011 by which the Division Bench of the High Court has dismissed the said appeal and has confirmed the judgment and order passed by the Tribunal in Custom Appeal No. 576 of 2006 by which the Tribunal has confirmed the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DEPB Scripps were forged but there was no intention to evade Customs Duty. 2.2 The Commissioner of Customs passed order dated 17.10.2007 holding that DEPB Scripps were forged and thus void ab initio and, therefore, the exemption availed of was inadmissible; goods were liable to confiscation and appellant was liable to interest and penalty. The Commissioner observed and held that the importer (the appellant), who claimed benefit on the basis of forged DEPB Scripps stood at par with his predecessor and, therefore, cannot get the benefit of forged documents. The order passed by the Commissioner of Customs was the subject matter of appeal before the Tribunal. The Tribunal rejected the plea of the appellant on the issue of liability of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red fraudulently by the predecessor, the Scrip obtained by the appellant was held to be void ab initio. Accordingly, demand of duty was raised against the appellant vide Order-in-Original dated 04.10.2005. The said order was affirmed in appeal and was further affirmed by the Tribunal. The further appeal preferred before the High Court has been dismissed by the impugned judgment and order. 3.1 At the outset, it is required to be noted that while dismissing the appeal, the High Court has relied upon its earlier decision in CUSAP No. 27 of 2008 in the case of M/s. Munjal Showa Limited Vs. Commissioner of Customs and Central excise (Delhi (IV) Faridabad). 4. We have heard the learned counsel appearing on behalf of the appellant(s) and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. 8. From the judgment and order passed by the Tribunal and even from the findings recorded by the Department, it has been found that the DEPB licenses/Scripps, on which the exemption benefit was availed of by the appellant(s) (as buyers of the forged/ fake DEPB licenses/Scripps) were found to be forged one and it was found that the DEPB licenses/Scripps were not issued at all. A fraud was played and the exemption benefit was availed on such forged/fake DEPB licenses/Scripps. 9. In that view of the matter and on the principle that fraud vitiates everything and such forged/fake DEPB licenses/Scripps are void ab initio, it cannot be said that the Department acted illegally in invoking the extended period of limitation. In the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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