https://www.taxtmi.com/caselaws?id=211104 DEPB duty exemption obtained through forged scrips cannot be retained by an importer, including a market purchaser, because a transferee acquires no better title than the transferor. The forgery taints the exemption claim, supporting duty recovery and confiscation of goods cleared using the scrips. The limitation objection does not succeed where the notice is within the normal period; the continuing taint may also support extended limitation against a purchaser or successor. Redemption fine may be reduced where its quantum is excessive. Penalty remains sustainable against an importing firm for misuse of forged documents, but employee penalties require evidence of knowledge beyond presumed awareness from the premium paid. en-us Thu, 12 May 2011 00:00:00 +0530 Tue, 10 Apr 2012 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211104 DEPB duty exemption obtained through forged scrips cannot be retained by an importer, including a market purchaser, because a transferee acquires no better title than the transferor. The forgery taints the exemption claim, supporting duty recovery and confiscation of goods cleared using the scrips. The limitation objection does not succeed where the notice is within the normal period; the continuing taint may also support extended limitation against a purchaser or successor. Redemption fine may be reduced where its quantum is excessive. Penalty remains sustainable against an importing firm for misuse of forged documents, but employee penalties require evidence of knowledge beyond presumed awareness from the premium paid. Case-Laws Customs Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211104