2018 (8) TMI 112

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.... Application stands disposed of. CM APPL. 27175/2018 (for exemption) 2. Allowed, subject to all just exceptions. CUSAA 152/2018 3. Issue notice. 4. Mr. Asbhishek Ghai, Advocate accepts notice. 5. The limited ground and the question of law urged in this appeal is:- "Whether given the concurrent findings and the circumstances established, the imposition of a higher penalty on the appellant was justified?" 6. The facts are virtually not in dispute; the appellant was working for one M/s Alliance Strategies Limited as a Liaison Manager. The said concern was issued notice for clearing goods on the basis of false documents. This culminated in an adjudication order issued by the Commissioner of Customs (I&G). 7. The findings recorded by th....

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.... also recovered from his cabin which were used for forging the WPC Import licences on his directions. The WPC Import licences were also forged on the directions of Sh. Ashok Gupta who was Chairman of M/s ASL. Sh. Amit Mahajan, who was looking after the Customs clearance of the imported goods was aware of the requirement of WPC Import licences for the import of "Apparatus for Wireless Telegraphy" and was also aware about the forgery made by notice no.3. Noticee no.3 was the actual beneficiary of the above illegal activities. M/s Alliance, S/Shri Ashok Gupta, Chairman, Sanjay Sachdeva, CEO, Sh. Amit Mahajan (Ex-Manager Business Development), Sh. Jaspal Singh Chaudhary and Ms. Anuradha Diwan of M/s Alliance Strategies Ltd., New Delhi had commi....