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2020 (6) TMI 459 - AT - CustomsForged import licence - Imposition of penalty under Section 112 and 114 AA of the Customs Act - allegation that, the appellant have imported wireless transmitting/receiving apparatus, satellite communication equipment, etc. against the forged import licence purported to have been issued by the Wireless Planning and Coordination (WPC), Wing of the Ministry of Communication and Information Technology, Government of India. HELD THAT:- Though the WPC approvals were not appropriately issued, the investigations have not brought out categorically whether the equipments imported and cleared on the strength of such forged WPC approvals were in violation of technical norms prescribed for such equipment for importation or not. Also, no findings in this regard have also been given in the impugned order-in-original. It is also noted that for the equipment which basically meet the technical specifications, the WPC approval were provided as a matter of routine and the appellants have actually been obtaining the required WPC approval from the concerned department but this fact also does not absolve the appellant from the omissions and commissions which have been committed by them in forging the WPC approval. Quantum of penalty is reduced - appeal allowed in part.
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