2022 (9) TMI 1076

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....it Banerji ASG Mr. M.K.Maroria, Adv Mr. P. V Yogeswaran Adv Mr. Siddhartha Sinha Adv Mr. Nikhil Majithia Adv Mr. Tathagat Sharma, Adv. Mr. Ramam Yadav, Adv. Mr. B. Krishna Prasad, AOR JUDGMENT M. R. SHAH , J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 01.09.2008 passed by the High Court of Punjab and Haryana at Chandigarh in C.U.S.A.P. No. 27 of 2008 by which the High Court has dismissed the said appeal preferred by the appellant - assessee - M/s. Munjal Showa Ltd. filed under Section 130 of the Customs Act and has confirmed the order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the "Tribunal") confirming the demand of Customs Duty with interest, the o....

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....and sought time to make payment. The appellant deposited the amount of duty on 12.08.2003 under protest. After completion of investigation, show cause notice dated 03.10.2006 was issued to the appellant alleging evasion of duty by seeking exemption against debits in releasing the advices, which were forged and which were not genuinely issued by the competent authority. The appellant challenged the show-cause notice on the ground of limitation as well as on the ground that though the DEPB Scripps were forged but there was no intention to evade Customs Duty. 2.2 The Commissioner of Customs passed order dated 17.10.2007 holding that DEPB Scripps were forged and thus void ab initio and, therefore, the exemption availed of was inadmissible; goo....

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....ed period of limitation. The impugned judgment and order passed by the High Court is the subject matter of the present Civil Appeal No. 2576 of 2010. Civil Appeal No. 5608 of 2011 3. That the appellant imported goods and filed Bill of Entry dated 24.11.2000. It availed exemption from payment of Customs Duty under Notification dated 07.04.1997 under Section 25 of the Customs Act, 1962 against DEPB Scrip dated 14.11.2000. Finding that the said DEPB Scrip was procured fraudulently by the predecessor, the Scrip obtained by the appellant was held to be void ab initio. Accordingly, demand of duty was raised against the appellant vide Order-in-Original dated 04.10.2005. The said order was affirmed in appeal and was further affirmed by the Tribu....

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....ty of which the exemption benefit was availed against such DEPB licenses/Scripps. It is submitted that as rightly observed by the High Court as well as by the Tribunal that fraud vitiates everything and therefore, such forged/fake DEPB licenses/Scripps are void ab initio. It is submitted that therefore, no error has been committed in confirming the Customs Duty. 7. We have heard the learned counsel appearing on behalf of the respective parties at length. 8. From the judgment and order passed by the Tribunal and even from the findings recorded by the Department, it has been found that the DEPB licenses/Scripps, on which the exemption benefit was availed of by the appellant(s) (as buyers of the forged/ fake DEPB licenses/Scripps) were found....