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CESTAT held that duty-free scrips fraudulently manipulated in the customs EDI system render the entire transaction void ab initio. The tribunal rejected the importer's plea of non-involvement in forgery, affirming that fraud vitiates everything. The extended period of limitation was correctly invoked, and the demand for customs duty, interest, and penalties was upheld. The appeals were dismissed, confirming the Commissioner's original order and establishing that importers cannot escape liability when forged instruments are used for customs clearance.
CESTAT held that duty-free scrips fraudulently manipulated in the customs EDI system render the entire transaction void ab initio. The tribunal rejected the importer's plea of non-involvement in forgery, affirming that fraud vitiates everything. The extended period of limitation was correctly invoked, and the demand for customs duty, interest, and penalties was upheld. The appeals were dismissed, confirming the Commissioner's original order and establishing that importers cannot escape liability when forged instruments are used for customs clearance.
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