https://www.taxtmi.com/caselaws?id=256463 The appeal filed by the Revenue was allowed by the Hon'ble High Court, overturning the decision of the Learned Commissioner (Appeals). The court held that even successors or purchasers of fraudulently obtained Duty Entitlement Passbook (DEPB) scrips cannot retain benefits illegally obtained. The judgment emphasized the distinction between genuine and fraudulently obtained documents, applying the extended period of limitation in cases involving fraudulent DEPB licenses. The decision underscored that individuals cannot benefit from documents acquired through fraudulent means, upholding the liability for duty payment in such instances. en-us Mon, 22 Dec 2014 00:00:00 +0530 Fri, 13 Feb 2015 13:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256463 The appeal filed by the Revenue was allowed by the Hon'ble High Court, overturning the decision of the Learned Commissioner (Appeals). The court held that even successors or purchasers of fraudulently obtained Duty Entitlement Passbook (DEPB) scrips cannot retain benefits illegally obtained. The judgment emphasized the distinction between genuine and fraudulently obtained documents, applying the extended period of limitation in cases involving fraudulent DEPB licenses. The decision underscored that individuals cannot benefit from documents acquired through fraudulent means, upholding the liability for duty payment in such instances. Case-Laws Customs Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256463