Extended Penalty Period Inapplicable: DEPB Scrip Not Forged at Import; No Dispute Over Credit Use.

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....Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus, at time of import of goods, DEPB scrips were not found forged - extended period cannot be invoked - AT....