IPC r/w. 120(b) IPC and or 34,
114 IPC & 147(e-1) & (p) of Maharashtra ... IPC .
SECONDLY
That in pursuance to the aforesaid criminal conspiracy
and in furtherance of common intention of all the accused in
the course
company on principle to principle basis there is no fraud or forgery and it can be established only after cross-examining of the persons concerned ... Delhi - 1997 (94) ELT 289 (SC). He submitted that regarding forgery, it is a criminal offence where Section 463 of IPC is attracted
appellant or anybody from
Appellant's company was aware of the forgery of 93 licences and its
documents sold through them by Shri Kalpesh ... Indian Penal Code.
We also noticed from the submission of Appellant that M/s Hindalco had also
lodged FIR against all the Directors
upon by the ld. AR for revenue were dealing with cases where forgery was involved in respect of documents submitted for obtaining the licence. None
M/S Gold Ripe International Pvt Ltd vs C.C. Noida on 12 December, 2025
Enterprises) (under syndicate indulging in
delhi section fraud/forgery/fabrication of export
114AA) documents as well as TRA
14 C/53157/2018 18.02.2016 15.05.2018 20th ... Prabir Zonal persons constitueting the
Ghosh Unit(Indian syndicate indulging in
vs International) Penalty fraud/forgery/fabrication of export
C.C.,PATPA dated 05 lacs
employees has appended the signatures;
therefore, the appellants cannot be charged with forgery; it is a
matter of record that M/s Goyal Steel Industries ... were submitted by Shri Jatinder Kumar; hence, the
shadow of doubt of forgery is cast on Shri Jatinder Kimar; Shri
Jatinder Kumar has also admitted
been challenged by the department without any forensic
examination for any forgery. It is an admissible evidence, as its existence
is a fact
case properly.
The importer is not at all involved in any forgery. Further
penalty under 114AA is applicable only in case of exports
case properly.
The importer is not at all involved in any forgery. Further
penalty under 114AA is applicable only in case of exports
