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TMI Blog2018 (5) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ther this plea was raised before the CESTAT. Even copy of the order dated 13th August, 2014 passed by the Ld. Single Judge of this High Court in Writ Petition (Civil) No. 4494/2014 was not filed before the CESTAT. Findings of the CESTAT affirming the order-in-original are factual, do not require re-examination or reappraisal, as the findings in the order dated 5th May, 2014 are clear and categoric - The factual findings on forgery are not perverse or illogical. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Hughes Escort Communication Limited and M/s Huchison Essar South Limited Vodafone, etc. These imported wireless transmitting/receiving and satellite communication equipments etc. were thereafter supplied to various T.V. channels and other communication companies namely M/s Sakshi T.V., G. Next Media Private Limited (PTC), Brahamputra Teleproduction etc. 4. Order-in-original dated 5th May, 2014, which has been affirmed by the impugned order passed by the CESTAT imposes penalty of ₹ 5,00,000/- each under Sections 112 and 114AA of the Customs Act, 1962 on Ashok Gupta and Sanjay Sachdeva. The order imposes penalty of ₹ 2,00,000/- each under Section 112 and 114AA of the Customs Act, 1962 on Anuradha Diwan. 5. Ashok Gupta is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs? iv) Whether the Adjudicating Authority is empowered to impose penalty on the ground of forgery under the Customs Act 1962 which is the exclusive domain of Criminal Courts?" 7. Primarily, the challenge raised in these appeals pertain to factual findings that the WPC licences were forged. It is submitted that the WPC licenses required for import were genuine and were not forged or fabricated. Our attention was drawn to the order dated 13th August, 2014, passed by the Ld. Single Judge of this Court in Writ Petition (Civil) No. 4494/2014, M/s Alliance Strategies Limited versus Commissioner of Customs (I&G) and Another. It was submitted that there being non-compliance of the directions made in Writ Petition (Civil) No. 4494/2014 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated. Jaspal Singh Chaudhary Manager (Liaison) of M/s Alliance Strategies Limited in his statement had stated that on directions of Ashok Gupta and Sanjay Shachdeva he had forged many WPC licences in the name of M/s Aliance Strategies Limited, M/s Aricent Technologies (Holdings) Limited, M/s Hughes Network Systems India Limited and others. He had typed forged licences on the laptop, which were sometimes also typed by Anuradha Diwan. Sanjay Sachdeva, etc. signed and stamped the forged licences in place of the Assitant Wireless Advisor, Department of Telecommunication as well as Department of Telecommunication. He had also accepted and affirmed that some of documents seized during the search operation on 6th September, 2011 were forged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of eight files pertaining to the licences as the said files were to be returned to the Department of Telecommunications. Referring to the assertions made in the counter affidavit, the Ld. Single Judge had observed that the 8 files pertained to the company and not to a third party and were relevant for the purpose of defending the allegations made against the company. It would only be fair if the documents were made available to the company. Direction was issued to the respondents to furnish copy of the relevant files. 12. It is pertinent to mention that the company, i.e. M/s Alliance Strategies Limited, thereafter did not file any contempt or another application stating that the documents or photocopy of eight files were not furnished. Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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