https://www.taxtmi.com/caselaws?id=108490 Customs duty relief based on DEPB scrips was not available where the scrips were later found to be forged, because exemption or benefit cannot be sustained on a forged document even if the importer believed it to be genuine. At the same time, the absence of access to the DGFT correspondence relied on by the Department, together with the rebuttable nature of the presumption of regularity in official proceedings, supported only limited prima facie relief. Full waiver of pre-deposit was therefore refused, and partial waiver was granted with a direction to deposit 50% of the duty demand. en-us Fri, 02 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108490 Customs duty relief based on DEPB scrips was not available where the scrips were later found to be forged, because exemption or benefit cannot be sustained on a forged document even if the importer believed it to be genuine. At the same time, the absence of access to the DGFT correspondence relied on by the Department, together with the rebuttable nature of the presumption of regularity in official proceedings, supported only limited prima facie relief. Full waiver of pre-deposit was therefore refused, and partial waiver was granted with a direction to deposit 50% of the duty demand. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108490