2016 (10) TMI 153

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..... Subramaniyan, AC (AR), for the Respondent ORDER  It is the submission of the Ld. Counsel that according to the appellant there is no delay but as an abundant caution, application for condonation of technical delay of 585 days has been filed.  It is submitted that when the goods were imported in terms of Bills of Entry dated 03.07.2006, 17.07.2006 and 31.07.2006 there was nothing ....

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....e fraudulent nature and character of the instrument.  It availed the benefit of notification on good faith and bonafide.  Therefore, section 28 is neither applicable nor any adjudication is permissible.  So also, the confiscation is not warranted and penalty is not imposable. 4.  Revenue on the other hand says that the fraudulent documents used for importing the goods duty f....

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....t to sanction duty free import granting notification benefit unduly to the detriment of justice.  It is elementary principle of juris prudence that fraud and justice are sworn enemies do not dwell together.  The fraudulent instrument used in import of goods having been discovered in 2010 upon investigation that debars the imports from the exemption benefit.  It is needless to mentio....