1996 (8) TMI 323

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....eaty of Trade & Transit. The CTD, inter alia, referred to a document, namely Letter of Credit (L.C.) No. KTM/T/29/3/99, dated 8-7-1994 of M/s. Rashtriya Banijya Bank, Kathmandu, Nepal. On enquiry, it appears, the authorities found that the said letter of credit bearing the aforesaid number and date was issued in the name of M/s. Karki International Ltd., Janakpur, Nepal for an amount of US $ 9000.00 for import of red phosphorous, implying thereby that the said L.C. produced in this case was fake. Accordingly, a show cause notice was issued to various parties, including the appellant alleging that the said goods were imported into India, in the guise of Nepal cargo and the said CTD was filed with a view to deflecting into India the said good....

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.... M/s. J.C. Banerjee & Sons is concerned, I find that he has acted without proper authorisation from the importer and failed in his duty as a clearing agent in so far as he has made a declaration to the effect that all entries made in the CTD were true when in fact the L.C. No. KTM/T/29/3/99, dated 8-7-1994 did not pertain to the present import. Accordingly, he is also liable to penal action under the provisions of the Customs Act, 1962." 3. I have carefully considered the pleas advanced from both sides. One of reasons given by the adjudicating authority is that the appellant was not authorised by the importer. I find from the impugned order (page 6, last para) that a letter dated 29-12-1993 from Shri A.N. Banerjee is "on record whic....