https://www.taxtmi.com/caselaws?id=236597 The Tribunal dismissed the Revenue's appeals, ruling in favor of the applicant, holding that duty cannot be recovered from transferees if the DEPB scrip was validly issued but obtained fraudulently. The decision aligned with previous judgments, emphasizing the crucial distinction between forged and valid DEPB scrips in determining duty liability for importers. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 02 Sep 2013 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236597 The Tribunal dismissed the Revenue's appeals, ruling in favor of the applicant, holding that duty cannot be recovered from transferees if the DEPB scrip was validly issued but obtained fraudulently. The decision aligned with previous judgments, emphasizing the crucial distinction between forged and valid DEPB scrips in determining duty liability for importers. Case-Laws Customs Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236597