exist at all. We also find that there were other
documents procured by the appellant issued by various other
authorities which have not been alleged ... held that all the above officers have issued the above documents
wrongly and only the officer who has given the report
exporters did not exist at all. We
also find that other documents were procured by the appellant
which were also issued by various other authorities ... found that in most of the cases, the CB has
procured some other documents viz. KYC form, IEC, GST Registration,
Aadhar, Electricity Bill, Rent Agreement
premises and does not inform the
authorities or does not get his documents amended, such act or
10 CUS/50789 OF 2021
omission ... exist at all.
We also find that there were other documents procured by the
appellant issued by various other authorities which have not been
alleged
exist at all. We also find that
there were other documents procured by the appellant issued by
various other authorities which have not been alleged ... under Regulation 10(n) does
not extend to ensuring that all the documents issued by various
officers of various departments are issued correctly. The Customs
accordance with the
Board Circular and exercised due diligence by procuring all
the documents in accordance with the Regulations;
(v) The duty of a Customs ... appellant, the G-Card holder exercised
due diligence by procuring all independent and authentic documents.
39. As noticed above, if the documents that were submitted
premises and does
not inform the authorities or does not get his documents amended,
such act or omission of the client cannot be held against ... exporters did not exist at all. We
also find that other documents were procured by the appellant
which were also issued by various other authorities
these export documents had been ever
27
tendered or registered at Barasat Custom Division, which indicated
that all these documents, on the strength of which ... exports had actually taken
place. These licenses, which were procured on fake and forged
export documents, were utilised at various ports for the clearance
Deepak did not have any bills for the gold nor any documents to
show that the foreign marked gold was legally imported into
India ... them.
Neither the documents nor the statements of any of the
vendors supported the claim of the appellants to have
procured the goods.
j) Deepak
facts mentioned in the KYC documents as the
same had been issued by the Government of India. All
these documents were submitted by the appellant ... accordance with the Board Circular and
exercised due diligence by procuring all the
documents in accordance with the 2018 Regulations;
(iv) The duty
Engineering,
Procurement and Construction (EPC) basis for the
complete 600 MW CPP."
(emphasis supplied)
9. Volume-I of the Bid Document submitted ... Document, shows that the appellant had offered
a bid for EPC contract on turnkey basis and included planning, design,
engineering, project management, manufacture & procurement
