TMI Blog2008 (8) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : S.S. Kang, Vice-President]. Common issue is involved, therefore, appeals are being taken up together. 2. The appellant filed these appeals against the adjudication orders whereby penalty of Rs. 10 lakhs and Rs. 3 lakhs was imposed on the appellant. The case of the Revenue is that the appellant in connivance with Bipin Shah and Manikchand with intent to def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with Manikchand apprehended by the Custom officers and Manikchand in his statement under Section 108 of Custom Act admitted that he is fabricating the advance licences which were sold in the market through the appellant. The appellant in his statement under Section 108 of Customs Act admitted that the forged advance licences were sold by him for monetary consideration, therefore, liable for pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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