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2017 (5) TMI 1614 - CESTAT MUMBAIProceedings against CHA - Forgery of Signature - Held that:- It is surprising how the persons involved in the forgery of signature was let off and learned Commissioner has sympathetically dropped the proceedings under Regulation 20(1) of CHALR, 2004. It may be appreciated that the Customs area is very sensitive and forgery of signature is a serious crime - matter remanded to learned Commissioner to bring out the result of the enquiry for scrutiny threadbare as well as re-examine the issues in the light of the gravity of the matter affording reasonable opportunity of hearing to the CHA - appeal allowed by way of remand.
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