Supreme Court · 2022 INSC 1008 · Decided 23 September 2022
M/S. Munjal Showa LTD v. Commissioner of Customs and Central Excise (Delhi – Iv)
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1008 · [2022] 5 S.C.R. 893
- Case number
- CIVIL APPEAL No. 2576/2010
- Decided
- 23 September 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 130
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 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
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