https://www.taxtmi.com/caselaws?id=47341 HC dismissed the appeal, holding that forged DEPB licences/scrips cannot confer credit irrespective of the appellant's lack of collusion or fraud. Because the DEPBs were found to be forged they are non est, so no entitlement to duty credit arises; liability to pay customs duty, interest under section 130A and other statutory consequences remains. The absence of involvement in issuance is immaterial to the question of entitlement to credit, though it may affect penalties for collusion or fraud; the legal challenge raised did not give rise to a question of law warranting interference. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 23 Sep 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47341 HC dismissed the appeal, holding that forged DEPB licences/scrips cannot confer credit irrespective of the appellant's lack of collusion or fraud. Because the DEPBs were found to be forged they are non est, so no entitlement to duty credit arises; liability to pay customs duty, interest under section 130A and other statutory consequences remains. The absence of involvement in issuance is immaterial to the question of entitlement to credit, though it may affect penalties for collusion or fraud; the legal challenge raised did not give rise to a question of law warranting interference. Case-Laws Customs Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47341