plaintiff claimed was based upon a forged pay order and
fraud nullifies everything, and the trial Court cannot give a sustainable legal
finding promoting ... agree with the argument of learned counsel for the appellant,
that fraud nullifies everything, and once it has been established on record
that
Commissioner of Customs
Vs. Candid Enterprises 2001 (130) ELT 404 (SC)
fraud nullifies everything and limitation does not
apply."
In the Order-in-original ... Candid
Enterprises , 2001(130) ELT 404 (SC), it is clear that
fraud nullifies everything and limitation does not apply.
In view of cited case, limitation
fraud, suppression or coercion is bad in the eye of law. A decree
based upon fraud may be set aside because fraud nullifies everything
that since it is a case of
fraud, limitation will run from the date of knowledge of fraud. Relying
22/44
::: Uploaded ... Limitation Act lays down the cardinal principle that fraud nullifies
everything. He also placed reliance on the decision of the Supreme
Court in Ram Chandra
aforementioned decisions.
16. As regards the contention with regard to fraud, the
learned counsel for respondents 2 to 5 relied upon a Judgment ... enshrined m
i Section 17 of the Limitation Act
that fraud nullifies everything. If the Tribunal was satisfied, as
It ought to have been upon
Prayagraj vs Union on 24 January, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
TAXAP/1153
aforementioned decisions.
16. As regards the contention with regard to fraud, the
learned counsel for respondents 2 to 5 relied upon a Judgment ... which is enshrined in Section 17 of the Limitation Act
that fraud nullifies everything. If the Tribunal was satisfied, as
it ought to have been
submission of the learned counsel for the Applicants
is that fraud vitiates everything. It has been contended that no
release deeds were executed ... Customs v.
Candid Enterprises (supra), the Apex Court has held that fraud
nullifies everything. There is no quarrel with the proposition.
However, the disputed questions
endorsement of
transferability was made upon it by the officers. No fraud has been attributed ... Commissioner of Customs Vs Candid
Enterprises , 2001 (130) ELT 404 (SC) fraud nullifies everything and the
normal period of limitation does not apply.
32. Thus
OnLine SC 514 that fraud nullifies
everything, and when the Court is satisfied that the fraud was
committed, it can hear and entertain the matter ... which is enshrined in Section 17 of the Limitation Act
that fraud nullifies everything. If the Tribunal was satisfied, as it
ought to have been
