2016 (10) TMI 153

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..... held that when the fraud is apparent from the record, limitation should not be a barrier to give a burial death to such fraud. Therefore, delay was condoned. 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 .....

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..... t of the appellant to know that TRAs used for clearance of goods duty free were fraudulently obtained by the seller M/s. Kuberappa Sons from JDGFT. 2. On investigation, the agency found that TRAs used by the appellant for clearance of the goods to avail exemption in terms of the respective Notification was fraudulently obtained by the seller thereof. The adjudication was made for no fault .....

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..... all be a proper compensation to the Revenue with penalty and interest. 5. Heard both sides and perused the records. 6. Prima facie, when the fraud is apparent from the record, limitation should not be a barrier to give a burial death to such fraud. Therefore, condoning the delay, the appeal is taken up for disposal on merits following the ratio laid down by the Hon ble Supreme Court in th .....

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