2025 (3) TMI 1555

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....t under section 112 of the Customs Act, 1962 [the Customs Act] and a penalty of Rs. 2.00 lakhs under section 114AA of the Customs Act. 2. The Office has reported that notice intimating the date on which the appeal would be heard that was sent to the appellant and also to the learned counsel appearing for the appellant on 05.07.2022 was served upon the learned counsel for the appellant on 06.07.2022. Case has been called out, but no one has appeared on behalf of the appellant. The order sheet also reveals that the learned counsel for the appellant had appeared before the Tribunal on 30.05.2023, on which date the matter was adjourned because the issue involved related to the competence of the officer issuing the show cause notice, which is....

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....he entire equipment / apparatus / items imported under B/E No. 222730, dated 17/9/2008, are liable for confiscation under Section 111 (d) and (m) of the Customs Act, 1962 as the import was an illegal Import in terms of Section 11 A (a) of the Customs Act, 1962 as discussed above." 5. In regard to the imposition of penalty against the appellant, the impugned order records the following finding:- "42.7 Thus in view of above, it is clear that M/s Alliance Startegies Limited; Shri Ashok Gupta, Chairman; Sh. Sanjay Sachdeva, CEO; Sh. Amit Mahajan, Ex-Manager Business Development; Sh. Jaspal Singh Chaudhary, Manager and Ms Anuradaha Diwan of M/s Alliance Strategies Ltd., New Delhi had entered into a conspiracy to forge the WPC Import ....

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....s for Wireless Telegraphy" and was also aware about the forgery made by Noticee No.2. Noticee No.2 was the actual beneficiary of the above Illegal activities. M/s Alliance, Shri Ashok Gupta, Chairman, Sanjay Sachdeva, CEO, Sh. Amit Mahajan (Ex-Manager Business Development), Sh. Jaspal Singh Chaudhary and Ms Anuradaha Diwan of M/s Alliance Strategies Ltd., New Delhi had committed an offence by forging the WPC import licences which had rendered the goods Imported by M/s Aricent Technologles (Holdings) Ltd., Gurgaon (Haryana) under the aforesaid three Bill of Entries liable to confiscation under Section 111 (d) & 111 (m) of the Customs Act, 1962 and they are therefore, liable for penal action under Section 112 and 114AA of the Customs Act, 196....