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TMI Blog2023 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... vitiates everything and it having been considered and decided that for the fake scrips, no right accrues, same holds good for the appellant in the present matter too. However, since in the decision of Division Bench from the same facts cited by the appellant, it has already been decided that there is no allegation of fraud against the importer, penalty cannot be invoked in the absence of mens-rea, therefore regarding penalty party is entitled to relief. The duty demand is sustained on the basis of fake scrips and not vested any right in the appellant. However, since there is no intention to the fraud/ forgery, the penalty imposed is set-aside. The appeal is partly allowed. - HON BLE MR. SOMESH ARORA , MEMBER ( JUDICIAL ) None f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lows:- 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 D licenses/Scripps) were found to be forged one and it DEPB licenses/Scripps were not issued at all the exemption benefit was availed on licenses/Scrips. 9. In that view of the matter and on the principle that fraud vitiates everything and such forged/fake DEPB licenses/ initio, it cannot be said that the Department acted illegally in invoking the extended period of limitation. In the facts and circumstances, the Department was absolutely justified in invoking the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As the penalty proceedings are reported to be pending pursuant to the remand order passed by the Tribunal, we direct the adjudicating authority to complete the penalty proceedings on remand, at the earliest preferably within a period of six months from today. With this, both the appeals are dismissed. No costs. 4. In view of the definite findings of the Apex Court that fraud vitiates everything and it having been considered and decided that for the fake scrips, no right accrues, same holds good for the appellant in the present matter too. However, since in the decision of Division Bench from the same facts cited by the appellant, it has already been decided that there is no allegation of fraud against the importer, penalty can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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