TaxTMI 
TaxTMI 
2018 (5) TMI 453
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....der-in-original dated 5th May, 2014. The appellants state that they would be filing a separate appeal impugning the order of the Custom, Excise and Service Tax Appellate Tribunal ('CESTAT', for short) dated 18^th August, 2017 in appeal arising out of the order-in-original dated 16th May, 2014. 2. The statement is taken on record and the afore-stated appeals would be treated as appeals filed against the order of the CESTAT in appeal arising from the order-in-original dated 5th May, 2014. Liberty as prayed for is granted. 3. Order-in-original dated 5th May, 2014 holds that wireless transmitting/receiving apparatus, satellite communication equipment etc. were imported against forged import licences which were not issued by the Wi....
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....the company were undertaken and handled by Jaspal Singh Chaudhary (Manager, Liaison), Anuradha Diwan (Assistant Manager-Regulatory) and others who were answerable to Sanjay Sachdeva. Order-in-origin holds that the WPC licences were forged and fabricated by or at the instance of the appellants. 6. The substantial questions of law raised in the two appeals read as under:- "i) Whether the fact that only because statements recorded under section 108 of the Customs Act, 1962 are admissible in evidence, ipso facto immune the investigating authority or its officers from examination / cross-examination by the noticees? ii) Whether statements recorded under section 108 of the Customs Act form the sole basis of imposition of penalty when the....
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....es in order to import wireless transmitting/receiving and satellite communication equipments etc. used to place their requirements with M/s Alliance Strategies Limited, who would then on behalf of these companies apply and obtain WPC licences issued by the Department of Telecommunication. M/s Alliance Strategies Limited had charged Rs. 10,000/- for the service rendered, with an addition charge of Rs. 500/- as processing fee payable to the Department of Telecommunication. 9. It is an accepted and admitted position that searches under Section 105 of the Customs Act, 1962 were conducted at the business premises of M/s Alliance Strategies Limited and residences of Ashok Gupta, Sanjay Sachdeva and Jaspal Chaudhary on 6th September, 2011 by Di....
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....atter in the present case as there is ample evidence on record to show that the WPC licences were fabricated. The order-in-original dated 5th May, 2014 has elaborately discussed the evidence and material, in the form of response and details furnished by the Department of Telecommunications. The rubber stamps on the genuine licences were distinct and different from the rubber stamps found on the forged licences. Use of the "forged licences" is undisputed. 11. Reliance placed on the order dated 13th August, 2014 passed in the Writ Petition (Civil) No. 4494/2014 filed by M/s Alliance Strategies Limited would not in any manner help and assist the appellants. M/s Alliance Strategies Limited in the afore-stated writ petition had asked for rele....