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2019 (4) TMI 494 - HC - CustomsImposition of penalty u/s 112 and 114AA of FA - Forgery - import licences were forged - the entire effort of the revenue was to establish the appellants’ guilt or role based upon adverse statement recorded by few ex-employees - Held that:- The premises of M/s. Alliance Strategies Limited yielded - during search - rubber stamps, which were apparently used to create documents. These forged documents found their way to other vendors, who purchased the equipments and exported them. The version of the employees was that forgery did take place in whatever way, was done at the behest of the superior officers. If any grievance was of the appellants with respect to their role, it was open to them to disclose on the basis of the material either existing or sourced in the course of proceedings from the DoT that the documents were not forged. As far as the issue as to whether the forgeries were carried on by the appellants or at their behest or they had no role would concern, that is the subject matter of criminal proceedings; to which this Court would not like to comment on them, as it may cause prejudice to the appellants. This Court is of the opinion that no question of law arises in the present petition - petition dismissed.
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