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TMI Blog2006 (4) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is dismissed. - S/Shri S.S. Kang, K.C. Mamgain, JJ. REPRESENTED BY : Shri M. Jaykar, Advocate, for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellants filed this appeal against Adjudication Order passed by the Commissioner of Customs whereby the duty of Rs. 1,40,149/- was confirmed. 2. Brief facts of the case are that the present appellants made import against DEPB Scrip. The goods were cleared without payment of duty. Subsequently, it was found that DEPB Scrip were obtained by producing forged bank certificate of export and realization issued by various banks, and therefore, DEPB Scrips were cancelled by the competent authority. In pursuance cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 163 (S.C.) = (1992) 2 SCC 66 and various High Courts. The appellants also relied upon the decision of Bombay High Court in the case of Taparia Overseas (P) Ltd. v. UOI, reported in 2003 (161) E.L.T. 47 (Bom.) wherein after following the decision in the case of East India Commercial Co. Ltd. the Hon ble High Court held that in case licence obtained by licence by original licencee by fraud of mis-representation but the goods imported before the cancellation of licence the importer is entitled for the benefit of licence and no Customs duty can be demanded. The appeal filed by the Revenue was dismissed by the Hon ble Supreme Court. The contention is that this decision is subsequently followed in the case of C.C., Bombay v. Sneha Sales Corpora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Hon ble Supreme Court in the case of East India Commercial Co. Ltd., relied upon by the appellants, held that Customs authorities can also inspect in respect of mis-representation while getting Advance licence and mis-utilization of imported material. The contention of the Revenue is that when the DEPB Scrips were obtained by producing forged documents duty was rightly demanded in the impugned order as the DEPB Scrips were not valid scrips. 6. In the present case admitted facts are that M/s. Parker Industries obtained DEPB Scrips by producing forged bank certificate of export and realization in respect of goods exported by them. Inquiry was conducted from the banks which shows that such certificate was not issued by the bank. DE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by way of mis-representation and fraud and subsequently cancelled customs duty cannot be demand. We find that mis-representation or fraud is falsification of account to obtain the import licence where DEPB Scrips were obtained by producing forged documents showing export realization which is different from falsification of account therefore, ratio of the decision relied upon by the appellants are not applicable to the facts of the present case. 7. Further, we find that the Hon ble Supreme Court in the case of New India Insurance Co. (supra) has held as under:- The observation of the Division Bench of the Punjab and Haryana High Court in National Insurance Co. Ltd. v. Sucha Singh (supra) that renewal of a document which purports to be a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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