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M/s Aricent Technologies Holdings Ltd, Hughes Comm. India Ltd, Hughes Network Systems India Ltd, Amit Mahajan, Jaspal Singh Chaudhary, Ex Manager of Sh. Jaspal Singh Chaudhary, Anuradha Diwan, AM, Ashok Gupta, Director, Sanjay Sachdeva, Director, Sanjay Sachdeva, Director, Ashok Gupta, Director, Anuradha Diwan, AM Amit Mahajan Versus CC (I&G) New Delhi

2017 (9) TMI 758 - CESTAT NEW DELHI

Import of wire less transmitting/receiving apparatus, satellite communication equipment etc against forged import licenses - confiscation - penalty - Held that: - The goods imported by the appellants require an import licence from WPC Cell of DoT. The licence produced by them and on whose basis the goods were cleared, have been found to be forged and fraudulent. Even though M/s Aricent & M/s Hughes have no role to play in forging of the WPC licences, the fact remains that goods were imported wit .....

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ve also admitted their role in the fraud in their respective statements. - The penalty imposed on (1) M/s Aricent Holdings Ltd (2) M/s Hughes Communication India Ltd and (3) M/s Hughes Network Systems India Ltd upheld - The penalties imposed on various functionaries of ASL are fully justified and are upheld - appeal dismissed - decided against appellant. - C/53911, 54434, 54435, 54464, 54679, 54680, 55382-55387/2014 and 50729/2015(DB) - C/A/55965-55977/2017-CU[DB] - Dated:- 18-8-2017 - (Dr.) .....

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nto the intelligence that wire less transmitting/receiving apparatus, satellite communication equipment etc were being imported against forged import licenses purported to have been issued by the Wireless Planning and Coordinating Wing (WPC) of the Ministry of Communications and Information Technology, Government of India. The notification No.71-Cus dated 25.09.1954, as amended, requires submission of such import licenses for import of wireless transmitting apparatus and transreceivers. The inte .....

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ed on the importers. Penalties were also imposed on M/s Alliance Strategies Ltd as well as various employees of M/s Alliance Strategies, who were considered as involved in the commission of the offence. Aggrieved by impugned orders, the present appeals have been filed and are being decided through this common order. 2. With the above background, we heard Ms Nupur Maheshwari, Sh. VR Sethi, Sh. Himanshu Sharma, Ms Reena Rawat, Advocates for the Appellants and Sh. Govind Dixit, DR for the Revenue. .....

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hes Network Systems India Ltd c) M/s Hughes Communication India Ltd d) M/s Hughes Escorts Communication Ltd e) M/s Hutchison Essar South Ltd. I Vodafone He further stated that he used to type the import license on his laptop and stamp the license with the rubber stamp of DoT available with Shri Sanjay Sachdeva, CEO. He further stated that he forged the signature of DoT officers on the directions of Shri Ashok Gupta, Chairman and Shri Sanjay Sachdeva, CEO. He also identified the forged import lic .....

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ex-Manager, ASL in his statement dated 07.09.2011 stated that in 2007-08 at the time of release of equipments from customs, the CHA told him that Customs Appraiser was asking for WPC license for shipment meant for M/s ASL; that he immediately discussed this issue with Mr Sanjay Sachdeva (Director & CEO) of M/s ASL who was handling the Govt. liaisoning and regulatory issues; that he (Sanjay Sachdeva) told him that they would apply for the same with DoT and get the licence; that within 4-5 da .....

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ow from Sh. Jaspal Singh, Manager (Liaison) that M/s ASL were Importing equipments which were under the restricted category by making use of import licences. iv) Ms Anuradha Diwan, AM (Regulatory) ASL vide her statement dated 18.07.2011, regarding data retrieved from her laptop stated that she used to prepare and type, the letters addressed to Wireless Advisers of DoT as per directions of Mr Sanjay Sachdeva, CEO. The clients used to print-out these letters, sign them and return to ASL who used t .....

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Chaudhary dated 06.09.2011 and 16.09.2011 except that she had typed the forged licences of M/s Hughes. 4. During the course of investigation, the WPC import licences available in the files recovered from the office of ASL were forwarded to DoT, WPC Wing to verify the genuineness of the same. The DoT confirmed that they had not issued such licences. Such verification reports revealed that M/s Aricent Technologies, M/s Hughes Communications and M/s Hughes Network System India, had used import lic .....

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ts and allowed provisional release. 6. Shri Rajiv V.S., Sr Manager, M/s Hughes Communications in his statement dated 07.12.2007 also confirmed that they had procured WPC licences through M/s ASL. After identification, the equipments imported using fraudulent WPC licences DRI Officers seized seized such equipments, allowed provisional release thereof. 7. Show Cause Notices were issued to the appellants separately proposing confiscation of goods imported using forged import licences. These came to .....

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red the statements made by the appellant. The goods imported by the appellants require an import licence from WPC Cell of DoT. The licence produced by them and on whose basis the goods were cleared, have been found to be forged and fraudulent. Even though M/s Aricent & M/s Hughes have no role to play in forging of the WPC licences, the fact remains that goods were imported without proper import licence which becomes a contravention of Section 111. In this regard, the ratio laid-down by the H .....

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o a purchaser who is bound by actual as well as constructive knowledge of any defect in the thing purchased, which is obvious, or which might have been known by proper diligence. 21. Caveat emperor does not mean either in law or in Latin that the buyer must take chances. It means that the buyer must take care. (See Wallis V. Russell (1902) 21 R 585, 615). 22. Caveat emptor is the ordinary rule in contract. A vendor is under no duty to communicate the existence even of latent defects in his wares .....

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t only to the quality of, but also to the title to land which is sold, the purchaser is generally bound to view the land and to enquire after and Inspect the titledeeds; at his peril if he does not. 25 Upon a sale of goods the general rule with regard to their nature or quality is caveat emptor, so that in the absence of fraud, the buyer has no remedy against the seller for any defect in the goods not covered by some condition or warranty, expressed or implied. It is beyond all about that, by th .....

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e buyer according to the maxim has to be cautious, as the risk is his and not that of the seller. 27. Whether the buyer had made any enquiry as to the genuineness of he license within his special knowledge. He has to establish that he made enquiry and took requisite precautions to find out about the genuineness of the SIL which he was purchasing. If he has not done that consequences have to follow. These aspects do not appear to have been considered by the CESTAT in coming to the abrupt conclusi .....

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L. (i) It has been submitted on behalf of Mr. Jarnail Singh Chaudhary, ex-Manager ASL that he was only a paid employee earning remuneration of ₹ 25,000/- PM. Whatever was done in connection with this was done under the orders and instructions of his superior officers who were also the real beneficiaries of the fraud. (ii) On behalf of Sh. Sanjay Sachdeva, Director, Ms Anuradha Dewan, and Mr Ashok Gupta, Director, ASL, it has been submitted that they have not filed any document in the custo .....

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rused the records of the case. It stands established as per the investigation carried-out by DRI that WPC import licences required for import of certain telecom equipments were fabricated and forged by ASL in their offices. It is seen that S/Sh. Ashok Gupta, Jarnail Singh Chaudhary, Sanjay Sachdeva and Ms Anuradha Diwan have played their part in fabricating WPC licences which were handed-over and used for import of equipments. The various individuals have also admitted their role in the fraud in .....

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r clients by supplying the WPC import licences purported to had been issued by DoT within a short span of time compared to their competitors in the trade. The forged WPC import licences were entirely prepared by them through forgery and were typed by Sh. Jaspal Singh Chaudhary and Ms Anuradha Diwan on the behest/directions of Sh. Ashok Gupta, Chairman and Sh. Sanjay Sachdeva, CEO of M/s ASL. S/Sh. Sanjay Sachdeva and Jaspal Singh Chaudhary in their respective statements rendered under Section 10 .....

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