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Customs - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty ...

Customs

September 24, 2022

DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - 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. - SC

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