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TMI Blog2016 (2) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... nal High Court to the facts of the case by holding that the extended period of limitation could not be invoked in the facts of the present case. The conclusion of the Tribunal being based upon findings of fact recorded by it does not give rise to any question of law much less, a substantial question of law so as to warrant interference. - Decided against the revenue. - TAX APPEAL NO.22 of 2016 - - - Dated:- 11-2-2016 - MS. HARSHA DEVANI AND MR. G.R.UDHWANI, JJ. FOR THE APPELLANT : MS AMEE YAJNIK, ADVOCATE ORAL ORDER (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. By this appeal under section 130 of the Customs Act, 1962 (hereinafter referred to as the Act ), the Commissioner of Customs, Kandla has called in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged DEPB? 2. The facts stated briefly are that the importer purchased transferable DEPB scrips on 25th August, 2000 from the open market which were originally issued to M/s. Supreme Castings Limited (the exporter) against their export. The importer imported chemicals through Kandla Port on the basis of the DEPB scrips without payment of duty. In 2004, it was found that the exporter obtained the transferable DEPB scrips fraudulently by ante-dating the Shipping Bill No.2216 dated 30th March, 2000 pertaining to cargo against shipping bill which was received in CFS on 4th April, 2000 when the value applicable cost to grant DEPB for export was reduced. The said DEPB scrip was cancelled by the DGFT authorities. A showcause notice dated 18th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lcutta, 2005 (184) E.L.T. 339 (Cal) wherein it has been held that credit can be availed only on the strength of a valid DEPB and if the same is forged, it is nonest and, therefore, there is no valid DEPB. It was urged that the Tribunal was not justified in not appreciating the fact that in the matter of import under fake/fraudulent DEPB licence, when the document itself is found to be forged, whether there was collusion or fraud on the part of the importer in the issue of DEPB licence/scrips becomes absolutely immaterial and irrelevant since no credit can be derived from a forged DEPB. It was accordingly urged that the appeal deserves to be admitted on the questions as proposed or as may be deemed fit by this court. 5. This court has con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were issued by the DGFT authorities. At the time of import of goods, the DEPB scrips were not forged. That subsequently, upon finding that the exporter had manipulated the export document to avail the extra benefit, the DGFT cancelled the DEPB scrips in 2004. The Tribunal observed that there was no dispute that the importer imported the goods on the basis of the documents which were valid at the time of importation and, therefore, such document was valid till it was not set aside. Relying upon the decision of the Jurisdictional High Court in the case of M/s. Prayagraj Dyeing and Printing Mills Pvt. Ltd. v. Union of India, 2013 (290) E.L.T. 61 (Guj.) wherein the court had held that where the appellants did not have any role in the fraud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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