2025 (12) TMI 1842

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant : Shri B.L. Garg, advocate. For the Department : Shri K.K. Basist, Authorised Representative. ORDER JUSTICE DILIP GUPTA: M/s A.J. Mill Store Agency Pvt. Ltd. [the appellant] has sought the quashing of the order dated 13.01.2025 passed by the Commissioner of Customs (Appeals) [the Commissioner (Appeals)] by which the appeal that was filed by the appellant to assail the order date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Feeling aggrieved by the said order, the appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) has upheld the order passed by the adjudicating authority. 6. The present is a case where the scrips were found to be forged and it is not a case where the scrips were obtained on the basis of false documents. This issue was examined in M/s Apar Industries Ltd. Vs. C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and only the operative part of the imposed penalty under section 114AA of the Customs Act. The Commissioner (Appeals) also has not recorded any finding that the appellant had knowingly or intentionally used the scrips even though he had knowledge that they were forged. 9. All that has been stated is that there was a conscious approach by the appellant in defrauding customs. Unless it is allege....