https://www.taxtmi.com/caselaws?id=118188 Duty-free import benefits under DEPB scrips obtained through forged bank certificates of export realisation are void from inception. Forgery affects the root of the entitlement, so the scrips cannot create a valid customs-duty exemption merely because they were used before their subsequent cancellation by the competent authority. Authorities concerning valid licences or post-import breaches do not apply where the instrument enabling the concession was itself fraudulently procured. Customs duty is therefore recoverable on imports made under such DEPB scrips, and the duty demand remains sustainable. en-us Tue, 04 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118188 Duty-free import benefits under DEPB scrips obtained through forged bank certificates of export realisation are void from inception. Forgery affects the root of the entitlement, so the scrips cannot create a valid customs-duty exemption merely because they were used before their subsequent cancellation by the competent authority. Authorities concerning valid licences or post-import breaches do not apply where the instrument enabling the concession was itself fraudulently procured. Customs duty is therefore recoverable on imports made under such DEPB scrips, and the duty demand remains sustainable. Case-Laws Customs Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118188