2017 (12) TMI 983

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....SC with Ms.Bhavya Dubey, Advocate.   Respondent Through: None. O R D E R CM APPL. 41558/2017 (Condonation of delay) For the reasons stated, the delay of 50 days in re-filing this appeal is condoned. This application, accordingly, stands disposed of. CUSAA 62/2017 & CM APPL. No. 41557/2017 This appeal by the Commissioner of Customs impugns the order dated 1st February, 2017 p....

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....sued by the Ordinance Equipment Factory, Kanpur. Director of the respondent company had admitted that the exemption certificate was not signed by the General Manager of the Ordinance Equipment Factory, Kanpur and as per notification, the said certificate should be issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence. 5. The findings re....

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....uments, it did not strike them and there was no reason for them to suspect that the exemption certificate was not signed by the competent authority or that it was forged. Thus, they were unaware and not involved in forgery of the documents. They were also duped and were victims.   6. By our order dated 17th November, 2017, the appellant was asked to clarify when departmental action was tak....

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....ent. As per the charge-sheet, placed on record, FIR under Section 120B of the Indian Penal Code read with Sections 420/467/468/471 of the Indian Penal Code has been filed against Mr. Shyam Mehrotra, Proprietor of M/s Anurag Trading Company, Kanpur and Mr. Anand Mehrotra, Manager and Authorized Signatory of M/s Anurag Trading Company, Kanpur and the proprietorship concern. CBI after investigating r....