https://www.taxtmi.com/caselaws?id=794649 A CESTAT Mumbai decision referred the matter to a Larger Bench to resolve conflicting views on whether DEPB scrips obtained by fraud or forgery can still be enforced against a transferee for duty, penalty, interest and confiscation. The reference also covers the allied limitation issues arising from such transfers. The operative effect is that the conflicting legal questions were not finally decided at this stage and were sent for authoritative resolution by a Larger Bench. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794649 A CESTAT Mumbai decision referred the matter to a Larger Bench to resolve conflicting views on whether DEPB scrips obtained by fraud or forgery can still be enforced against a transferee for duty, penalty, interest and confiscation. The reference also covers the allied limitation issues arising from such transfers. The operative effect is that the conflicting legal questions were not finally decided at this stage and were sent for authoritative resolution by a Larger Bench. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794649