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TMI Blog2025 (1) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... Gems Industries (P) Ltd. Bombay yet penalty of Rs. 50 lakhs have been imposed on him while imposing penalty of 85 Lakhs on the company. No material to allege contravention of Section 18(2) and Section 18(3) of the Act of 1973 by the appellant. The respondents have failed to show appellant s involvement in contravention of the presence of the Act of 1973. A scratchy order has been passed against the appellant in ignorance of his position which cannot be considered to be of the nature where contravention of Section 18(2) and Section 18(3) of the Act of 1973 could have been alleged against him. We cause interference of the impugned order quo the appellant and accordingly, the impugned order is set aside against the appellant. The appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion and preparation of documents pertaining to exports. In connection of M/s Sparkle Gems Industries (P) Ltd. Bombay, one Harikishan Kampanimet him and asked to prepare the documents with the payment of 750/- per export documents. He was introduced to Sh. Chandra Kant B Shah and K.M. Shah. Thus, two persons were to give details pertaining to export of Diamonds. Ignoring the position of the appellant, penalty of Rs. 50 Lakhs has been imposed. He was not an exporter or holding any position to contravene of Section 18(2) r/w Section 18(3) of the Act of 1973. The impugned order has been passed in ignorance of all the facts available on record and going against the provisions of law. The prayer was made to set aside order. 4. The Ld. Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rate of Rs. 750/- per export document prepared, that he was also introduced to Shri Chandrakant B. Shah and prepared, that he was also introduced to Shri Chandrakant B. Shah and Kishorchandra M. Shah stating that these two persons would give him all the detains pertaining to the export of diamonds in respect of M/s Sparkle Gem Industries (P) Ltd.; that he was aware of the fact that the exported diamonds were smuggled into Bombay by M/s Orient Diamonds, which were checked weighed and repacked as fresh exports with minor modifications at the office of M/s B. Shantilal Co. Pancharatna and that he used to present the documents to the bank. It is also seen from the records that this notice, on receipt of the impugned Show cause Notice, he neve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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