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
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
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
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
signed by the exporters
and by the Appellant or by others through
forgery. One cannot blow hot and cold in one
mouth at a time ... containing signature of the
concerned exporters, which establishes that the
allegation of forgery on which impugned orders
are passed are far from reality.
(xvii
signed by the exporters
and by the Appellant or by others through
forgery. One cannot blow hot and cold in one
mouth at a time ... containing signature of the
concerned exporters, which establishes that the
allegation of forgery on which impugned orders
are passed are far from reality.
(xvii
signed by the exporters
and by the Appellant or by others through
forgery. One cannot blow hot and cold in one
mouth at a time ... containing signature of the
concerned exporters, which establishes that the
allegation of forgery on which impugned orders
are passed are far from reality.
(xvii
signed by the exporters
and by the Appellant or by others through
forgery. One cannot blow hot and cold in one
mouth at a time ... containing signature of the
concerned exporters, which establishes that the
allegation of forgery on which impugned orders
are passed are far from reality.
(xvii
unreasonably bring the appellant to consequence of penalty. There was no forgery of DEPB scrips or TRA done by the appellant.
6.4 Learned Commissioner ... prosecution filing complaint against him under Section 174 & 175 of Indian Penal Code read with Section 108 of the Customs
goods as
paper roll and Terminal (parts of payment
debit/credit device), forgery of invoice,
undervaluation and non-inclusion of the value
of software ... goods; that only importer can be penalized for
rendering goods liable for confiscation; that he cannot
be penalized for wrongdoings of importers in absence
