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Issues: Whether the writ petition and the refund order obtained on its basis could be sustained when the petition had been filed through fraudulent and unauthorised means, and whether the impugned order granting refund of countervailing/additional duty was liable to be set aside.
Analysis: The material placed before the Court showed that the petition had not been instituted by the genuine parties in the manner represented and that relief had been procured by use of false authority and fraudulent representation. Once it became clear that the proceedings were tainted by fraud on the Customs Department and on the Court, the foundation of the order passed on the petition disappeared. An order obtained by fraud cannot be permitted to stand, and the writ petition could not survive on such a basis.
Conclusion: The appeal was allowed, the order granting refund was set aside, and the writ petition was dismissed.
Final Conclusion: Proceedings obtained by fraud and without proper authority were held unsustainable, and the refund relief granted in the writ petition was annulled.
Ratio Decidendi: Fraud vitiates judicial proceedings and any order obtained by fraudulent or unauthorised institution of proceedings is liable to be set aside.