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TMI Blog2025 (3) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence. The Commissioner has meticulously examined the evidence and has recorded a categorical finding of fact that either WPC Licenses were not produced and the WPC Licenses that were produced were forged. This finding has not been effectively contraverted. Fraud vitiates everything, and therefore, no benefit can accrue to the appellant.
Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods could be confiscated. 4. A finding has been recorded that the impugned goods did require WPC License. A finding has also been recorded that they were either imported under a forged WPC License or were imported without any WPC import License. The relevant observations:- "In any case, Notification No. 71-Customs dated 25.09.1953 as amended is categorical and unambiguous to the effect that import of wireless telegraphy apparatus requires a WPC import licence. Therefore, both under the Customs Notification no. 71-Customs dated 25.09.1953, as amended, as well as Ministry of Commerce, Notification No. 37 (RE 2005) / 2004-2009 dated 09.01.2006, the seized apparatus for wireless telegraphs equipments imported by M/s Hughes Communicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty against the appellant, the impugned order records the following finding : - "37.7 Thus in view of above, it is clear that M/s Alliance Startegies Limited; Shri Ashok Gupta, Chairman; Sh. Sanjay Sachdeva, CEO; Sh. Amit Mahajan, Ex-Manager Business Development; Sh. Jaspal Singh Chaudhary, Manager and Ms Anuradaha Diwan of M/s Alliance Strategies Ltd., New Delhi had entered into a conspiracy to forge the WPC Import licences for monetary consideration and projecting the efficiency of M/s Alliance Strategies Ltd. in providing services to their clients by supplying the WPC Import licences purported to had been issued by DoT within a short span of time compared to their competitors in the trade. The forged WPC import licences were entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an of M/s Alliance Strategies Ltd., New Delhi had committed an offence by forging the WPC import licences which had rendered the goods imported by M/s HCIL and M/s HNSI under the aforesaid Bills of Entry liable to confiscation under Section 111 (d) of the Customs Act, 1962 and they are therefore, liable for penal action under Section 112 (a), 112 (b) and 114AA of the Customs Act, 1962." 6. Learned authorized representative appearing for the department has placed reliance upon a decision of this Tribunal in Shri Chinta Haran Ojha, CHA & Others versus Principal Commissioner of Customs 2020 (3) TMI 531 - CESTAT NEW DELHI to contend that obtaining a WPC License for the import of goods was necessary. 7. It is not possible to accept the content ..... X X X X Extracts X X X X X X X X Extracts X X X X
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