which is enshrined in Section 17 of Limitation Act that fraud nullifies everything for which plea of time bar is untenable following the ratio laid ... which is enshrined in Section 17 of Limitation Act that fraud nullifies everything. Cogent evidence gathered by investigation established role of appellant in defrauding Revenue
country. As per best established legal principles, fraud and justice do not dwell together. Further fraud nullifies everything. Passing of fraudulent cenvat credit through fake
order passed under Section 3 of the Import and Export Act that fraud or misrepresentation only renders a licence voidable and it becomes inoperative before ... same was cancelled only on 7-12-2004;
the principle that fraud nullifies everything would not be applicable to the respondent, as -
(i) issue
Customs v. Candid Enterprises , wherein it was held that "fraud nullifies everything." He also relied upon the decision in the case of Collector
enshrined in Section 17 of the Limitation Act, which was, that fraud nullified everything. I am at a loss to understand as to how such
Customs vs. Candid Enterprises case has undoubtedly observed that the fraud nullifies everything and, therefore, mere delay in taking action in the case of fraud
having any knowledge about the DEPB scrip having been obtained by fraud, could make duty free imports against the DEPB scrip, prior to its cancellation ... same was cancelled only on 7/12/04 ;
the principle that fraud nullifies everything would not be applicable to the Respondent, as -
(i) issue
When the fraud surfaced that has nullified every solemn act and all that emanate out of fraud should extinct because fruit of forbidden tree ... fraud committed against Revenue, the appellant has no scope to get the benefit of judgement of the Apex Court because fraud nullifies everything. Such
been held by the apex court time and again that fraud nullifies everything done pursuant thereto. In the instant case, the licence on the strength
JCDR that where there is fraud adjudication cannot be held to be time barred because fraud nullifies everything. He relies on the decision of Apex ... Limitation Act 1963 has embodied cardinal principle that fraud nullifies everything. The fraudulent act of the appellant has caused loss to Revenue. Therefore adjudication
