2023 (2) TMI 679

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....nd Mr. Atri Mandal, Advs. For the Respondent : Mr. Ramakant Gaur, Ms. Harshi Gaur and Ms. Gauri Chauhan, Advs. O R D E R CM APPL. 40933/2022 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. CUSAA 24/2021 & CM APPL. 14481/2021, CM APPL. 40931/2022, CM APPL. 40932/2022 3. The appellant has filed the present appeal impugning an order dated 31.07....

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....statement relied upon. 7. He had responded to the same by suggesting that one Ashish Sharma, who was also the proprietor of the exporter, had impersonated the respondent. 8. He submits that thus, it was an admitted case that the respondent's access to the portal had been used by another person which was not possible without the respondent handing over details of its login ID and passwords to the....

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....er in fact the respondent had used the portal itself as has been stated by the respondent in its letter dated 09.11.2018 sent in response to the Show Cause Notice dated 30.08.2018 (annexed as part of Annexure R-5 to the counter affidavit filed by the respondent). 12. In the said response, the respondent had inter alia stated as under: "In reference to SB No. 4933845 dated: 17/05/2018 we had rec....

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.... stated as under: "35. It is further acclaimed in the inquiry report that the process of registration in ICEGATE which requires Digital Signature, PAN CARD and any Form of identity proof which can only be done by the 'F' and 'G' card holders of the CHA firm. Thus, Ashish Sharma could not have Impersonified as CHA Holder. However, registration is a one time process and filing of d....