2005 (3) TMI 500

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....es, for the Appellant. Shri K.L. Bablani, JCDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. 2. It is seen that it is a case of import of restricted goods (gold and silver bars) based on forged, cancelled and defaced licenses for clearances of the restricted goods at concessional rate of Customs duty. The appellants appear to have forged s....

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....Mehta Rs. 5,00,000/- (c) Shri Sanjay Rai Rs. 5,00,000/- (d) Shri Suresh Chopra Rs. 1,00,000/- (e) Mrs. Vidya Mahadik Rs. 1,00,000/- (f) Shri Prabhuram Purohit Rs. 50,000/- (f) Shri Rajesh Bafna Rs. 50,000/- (h) Shri Ramesh Chandra Rs. 50,000/- 3. Appellants before us are - (a)     Hitendra Kumar U. Gadecha, Pro....

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....cannot sanctify it or make it lawful. Such document cannot give rise to any right or benefit in law 2. J.B. Trading Corporation v. Union of India reported in 1990 (45) E.L.T. 9 (Mad.) Import on licence. Confined to import on a licence lawfully obtained. Another person not entitled to substitute itself as the importer when licence allegedly found forged and goods allegedly liable to confis....

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....the appellants have imported subject goods. It is well settled that the forged documents cannot confer any right or benefit on any person. In the present case the duty and penalty confirmed on Shri Hitendra Kumar U. Gadecha, Proprietor of M/s. H. Kumar Gems inc. is to the tune of more than Rs. 8.70 crores (Rupees Eight Crores seventy lakhs only). Since the licences were forged they cannot confer a....