https://www.taxtmi.com/caselaws?id=770881 CESTAT New Delhi held that importers cannot escape liability when duty-free scrips issued by DGFT are forged or tampered with in the Customs EDI system. The tribunal ruled that forged scrips are void ab initio as fraud vitiates everything, making any duty payment through such scrips non-existent and constituting short payment. The importer's plea of innocence was rejected, with the court emphasizing that importers cannot claim non-involvement in forgery when using manipulated scrips. Extended period of limitation was validly invoked, and demands for customs duty with interest and penalties were upheld. en-us Fri, 16 May 2025 00:00:00 +0530 Sat, 24 May 2025 10:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770881 CESTAT New Delhi held that importers cannot escape liability when duty-free scrips issued by DGFT are forged or tampered with in the Customs EDI system. The tribunal ruled that forged scrips are void ab initio as fraud vitiates everything, making any duty payment through such scrips non-existent and constituting short payment. The importer's plea of innocence was rejected, with the court emphasizing that importers cannot claim non-involvement in forgery when using manipulated scrips. Extended period of limitation was validly invoked, and demands for customs duty with interest and penalties were upheld. Case-Laws Customs Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770881