FRIENDS TRADING CO. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THE assessee has preferred this appeal under Section 130 of the Customs Act, 1962 (in short, 'the Act') against the order dated 4 -4 -2006 Passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi [ : 2006 (202) E.L.T. 611 (Tribunal)].

(2.) THE assessee imported goods against DEPB Scrips without payment of duty. It was later found that DEPB Scrips were obtained by producing forged bank certificate of export and realization. The DEPB Scrips were cancelled by the competent authority. Accordingly, demand of duty was confirmed after notice. The assessee purchased DEPB Scrips from M/s. Vivek Impex Private Limited who purchased the same from M/s. Shyam International who had purchased the same from M/s. Parker Industries. The Commissioner of Customs held that any concession availed of on the basis of DEPB Scrips obtained by producing forged documents could not be retained. This view has been affirmed by the Tribunal.

(3.) WE also made a reference to judgments of the Hon'ble Supreme Court in S.P. Chengalvaraya Naidu v. Jagannath : AIR 1994 SC 853 and Commissioner of Customs v. Essar Oil Ltd. : 2004 (172) E.L.T. 433 (S.C.) : (2004) 11 SCC 364 and judgments of this Court in Golden Tools International v. Joint DGFT, Ludhiana : 2006 (199) E.L.T. 213 and The Commissioner of Customs, Commissionerate, The Mall, Amritsar v. Parker Industries, Jakndhar 2007 (207) E.L.T. 658.