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    <title>2022 (9) TMI 1076 - Supreme Court</title>
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    <description>The Supreme Court dismissed two appeals challenging the confirmation of duty liability with interest by the High Court, based on imported goods using forged DEPB Scrips. The Court upheld the duty liability, citing that fraud vitiates everything, justifying the extended period of limitation invoked by the Department. Penalty proceedings were remanded for completion within six months, focusing on the buyers&#039; knowledge of the fraud.</description>
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      <description>The Supreme Court dismissed two appeals challenging the confirmation of duty liability with interest by the High Court, based on imported goods using forged DEPB Scrips. The Court upheld the duty liability, citing that fraud vitiates everything, justifying the extended period of limitation invoked by the Department. Penalty proceedings were remanded for completion within six months, focusing on the buyers&#039; knowledge of the fraud.</description>
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