Forged DEPB scrips cannot sustain customs exemption; duty remains payable and no substantial question of law arises.

Customs duty exemption based on DEPB scrips obtained through forged bank certificates could not be retained, because a benefit derived from a forged document is legally unsustainable. The purchaser of such scrips could not acquire a better title than the transferor, and the goods remained dutiable unless a valid exemption was proved. On these facts, the duty demand was upheld and no substantial question of law arose.

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Issues: Whether customs duty exemption availed on the basis of DEPB scrips obtained through forged documents could be retained and whether any substantial question of law arose.

Analysis: The exemption was founded on DEPB scrips later found to have been obtained on forged bank certificates. A benefit obtained on the basis of a forged document cannot be retained. The purchaser could not acquire a better title than the transferor, and duty remained chargeable on the goods unless a valid exemption was established. In these circumstances, the demand of duty was upheld and no substantial question of law arose.

Conclusion: The issue was decided against the assessee and in favour of the Revenue.

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