NDLI: M/s. Munjal Showa Ltd Vs. Commissioner of Customs and Central Excise (delhi

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Customs Act 1962 – Exemption from payment of Customs Duty availed on the basis of forged/fake documents –
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Customs Act, 1962 – Exemption from payment of Customs Duty availed on the basis of forged/fake documents – Knowledge of fraud – Effect on duty liability vis-à-vis imposition of the penalty – Order passed by Customs, Excise and Service Tax Appellate Tribunal confirming the demand of Customs Duty from the appellant(s)- buyer(s) – Appeal, dismissed by High Court – Held: The moment, the appellant(s) was/were informed about the fake DEPB licenses, they immediately paid the Customs Duty, may be under protest to avoid any further coercive action – The fact remains that the DEPB licenses/Scripps on which the exemption was availed by the appellant(s) was/were found to be forged, therefore, there shall be a duty liability and the same was rightly confirmed by Department, as also by the Tribunal and the High Court – On the principle that fraud vitiates everything and such forged/fake DEPB licenses/ Scripps are void ab initio, it cannot be said that the Department acted illegally in invoking the extended period of limitation – Department justified in invoking the same – Further, whether the buyer(s) had knowledge about the fraud or the forged/fake DEPB licenses/Scripps and whether the appellant(s)-buyer(s) was/were to take requisite precautions to find out about the genuineness of the forged/fake DEPB licenses/Scripps which they purchased, would have a bearing on the imposition of the penalty, and has nothing to do with the duty liability – In the present case, the matter w.r.t the penalty proceedings has been remanded by the Tribunal to the adjudicating authority, which is pending –Adjudicating authority to complete the penalty proceedings.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2022 INSC 1008
Petitioner	M/s. Munjal Showa Ltd
Respondent	Commissioner Of Customs And Central Excise (delhi – Iv)
SCR	[2022] 5 S.C.R. 893
Judgement Date	2022-09-23
Case Number	2576

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