https://www.taxtmi.com/caselaws?id=359889 The court upheld the findings that wireless transmitting/receiving apparatus and satellite communication equipment were imported against forged WPC licenses. The evidence, including seized documents and statements under Section 108 of the Customs Act, supported the conclusion of forgery. Despite challenges to the search conducted by an unauthorized officer under Section 105, the court deemed the evidence crucial. Penalties imposed under the Customs Act for forgery were affirmed, with the court dismissing the appeals due to reasonable factual findings and substantial evidence. The decision did not address the ongoing criminal prosecution. en-us Tue, 24 Apr 2018 00:00:00 +0530 Mon, 10 Sep 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359889 The court upheld the findings that wireless transmitting/receiving apparatus and satellite communication equipment were imported against forged WPC licenses. The evidence, including seized documents and statements under Section 108 of the Customs Act, supported the conclusion of forgery. Despite challenges to the search conducted by an unauthorized officer under Section 105, the court deemed the evidence crucial. Penalties imposed under the Customs Act for forgery were affirmed, with the court dismissing the appeals due to reasonable factual findings and substantial evidence. The decision did not address the ongoing criminal prosecution. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359889