Supreme Court of India
M/s. Munjal Showa Ltd v. Commissioner of Customs and Central Excise (delhi – Iv)
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, b oth the appeals fail and are accordingly dismissed.
Judgment, page 6
From the 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 appe llant(s)- buyer(s) – Appeal, dismissed by High Court – Held: T he 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
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