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TMI Blog2019 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Strategies Limited yielded - during search - rubber stamps, which were apparently used to create documents. These forged documents found their way to other vendors, who purchased the equipments and exported them. The version of the employees was that forgery did take place in whatever way, was done at the behest of the superior officers. If any grievance was of the appellants with respect to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjeev Narula and Abhishek Ghai, Advocates, for the Respondent. ORDER In this appeal under Section 130 of the Customs Act, 1962 (hereafter Customs Act ), the appellants challenge the final order dated 18-8-2017 passed by the Customs Excise Service Tax Appellate Tribunal (hereafter CESTAT ). 2. Acting upon the information, the Customs Authorities carried out search and seizure proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Shri Jaspal Singh Chaudhary, Ms. Anuradha Dewan, Mr. Sanjay Sachdeva. Learned Counsel for the appellants submitted that the statements made by them were under duress. These statements implicated M/s. Alliance Strategies Limited and its Directors i.e. the present appellants. Based upon the analysis and decision of such evidence, the Commissioner confirmed the admissions and imposed various penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uilt or role based upon adverse statement recorded by few ex-employees. 4. This Court has considered the submissions. The findings on the record with respect to the WPC Licence is categorical; the DoT after verification, confirmed that indeed they have not been issued by it. 5. The premises of M/s. Alliance Strategies Limited yielded - during search - rubber stamps, which were apparently use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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