TaxTMI 
TaxTMI 
1996 (3) TMI 219
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....er. Examination of the consignment, stated to be books, was ordered by the Superintendent (Exports) at the Air Cargo complex. The shipping bill was duly returned by the employee of the appellant, bearing upon it the examination report. As there was some doubt about the correctness of the report, the Custom House instituted enquiries, which revealed that the examination report had not been written by any Customs Oficer and that the export consignment had not even been entered the examination area. It was revealed that shipping bill had been presented by K.K. Verma, the appellant's employee and it appeared that the examination report had been written by him. Notice was, therefore, issued proposing cancellation of the licence. After considerin....
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....thereafter presented the shipping bill with the examination report, to the Superintendent (Exports). The shipping bill would, therefore, have been in the possession of the appellant's employee in the meantime. The only alternative to the conclusion that the examination report was fabricated by the appellant's employee would be that it was fabricated by someone else only to put the appellant into difficulty. No such claim has been made and the reference does not contain material to come to such a conclusion. 6. The fact that the managing partner was not in Delhi is again of no relevance. It is up to CHA to ensure proper conduct of its employees. Further, Shukla has in his statement said that he was told on telephone on 22-2-1993 by Mrs....