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<h1>High Court upholds Tribunal decision on DEPB validity, affirms benefits for importers</h1> The High Court dismissed the revenue's appeal challenging the validity of DEPB obtained through fraud, the Tribunal's decision based on case law, and the ... DEPB benefit - Whether the DEPB's obtained by fraud, collusion, willful mis-statement and suppression of facts by the exporter are non-est and void ab-initio? Issues:1. Validity of DEPB obtained through fraud, collusion, misstatement, and suppression of facts.2. Justification of Tribunal's decision based on case law and conflict with previous High Court decisions.3. Allowance of benefit for ab-initio cancelled DEPB scrips to importers.Issue 1: Validity of DEPB obtained through fraud:The revenue filed an appeal challenging the Tribunal's order regarding the validity of Duty Entitlement Pass Book (DEPB) obtained through fraud. The High Court referred to a previous Division Bench judgment in a similar case, establishing that the matter is not new. The High Court dismissed the appeal in line with the established principle and precedent.Issue 2: Justification of Tribunal's decision and conflict with case law:The revenue questioned the Tribunal's decision based on case law and its conflict with previous High Court decisions. The High Court noted that the matter had already been addressed in previous cases, citing specific judgments where similar appeals had been dismissed. Following the same principle and precedent, the High Court also dismissed the instant appeal.Issue 3: Allowance of benefit for cancelled DEPB scrips:The revenue contested the Tribunal's decision to allow benefits for ab-initio cancelled DEPB scrips to importers. The High Court relied on previous judgments where similar appeals had been dismissed. By following the established principle and precedent, the High Court dismissed the appeal in this case as well.In summary, the High Court dismissed the revenue's appeal challenging the validity of DEPB obtained through fraud, the Tribunal's decision based on case law, and the allowance of benefits for cancelled DEPB scrips to importers. The High Court's decision was in line with previous judgments and established principles, maintaining consistency in legal interpretation and application.
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