Delhi HC says Importers Cannot Claim Bona Fide Protection basis Forged Scrips

The Court held that a transferee cannot acquire a greater entitlement than what was lawfully granted by the DGFT merely because an inflated value was reflected in the Customs EDI system. 

The absence of original scrips and denial of cross-examination did not vitiate the proceedings where independent electronic, DGFT, documentary and oral evidence established the fraudand the importer could not demonstrate actual prejudice.