https://www.taxtmi.com/caselaws?id=333133 The Tribunal decided to consider the appeal on merits despite a 585-day delay in filing, as the goods were imported with fraudulently obtained TRAs. Duty, interest, and penalty were imposed under Section 112 of the Customs Act, 1962, due to the fraudulent TRAs. The Tribunal upheld the decision, emphasizing that fraud and justice cannot coexist, leading to the dismissal of the appeal. The cancellation of the fraudulent document by JDGFT further supported the decision, highlighting the need for justice in cases involving fraud. en-us Tue, 09 Aug 2016 00:00:00 +0530 Wed, 05 Oct 2016 09:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333133 The Tribunal decided to consider the appeal on merits despite a 585-day delay in filing, as the goods were imported with fraudulently obtained TRAs. Duty, interest, and penalty were imposed under Section 112 of the Customs Act, 1962, due to the fraudulent TRAs. The Tribunal upheld the decision, emphasizing that fraud and justice cannot coexist, leading to the dismissal of the appeal. The cancellation of the fraudulent document by JDGFT further supported the decision, highlighting the need for justice in cases involving fraud. Case-Laws Customs Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333133