TaxTMI 
TaxTMI 
2001 (9) TMI 687
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....cause notice dated 28-11-95 issued by the Commissioner of Customs to the appellant proprietor of M/s. Nanda International was that he had contravened the various provisions of Regulations 14(a), (b), (k) and (l) inasmuch as that it was found on 27-10-95 that the person, one Mr. M. Chandrasekar was running an unauthorized clearing agency in the name of M/s. Ohm Shipping at No. 103, Coral Merchant Street, Madras processing some bill of entries, of which details are given in the show cause notice. It was admitted by Shri Murali Babu in his statement that he has lent his signature by signing the above said bill of entries to the unauthorised person, Shri M. Chandrasekar of M/s. Ohm Shipping, without verifying/knowing the importer. 2. In h....
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....by Mr. Chandrasekar that he was not connected with the CHA and he was in possession of said Bill of Entry. The theory/so-called events of Mr. Bhaskaran's handing over documents to Mr. Chandrasekar was not accepted as it was a belated explanation after the proceedings commenced and there was clear admissions made by Chandrasekar and Murali Babu about the connivance of handing over the documents to Chandrasekar on monitory consideration. The Commissioner further took a view that the goods had its origin in 1995 and is more than a year and a half since the case was detected and set in motion and during this period the CHA was not disturbed in any manner in doing business. Therefore, he has taken a lenient view i.e. punitive action of forfeitin....
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....y grants powers to the Commissioner to suspend or revoke the licence of CHA and also order for forfeiture of security deposit on the ground noted in Regulations 21(1)(a), (b) and (c). 8. On a careful consideration of the submissions, and on perusal of the records we are satisfied that there is clear admission made by both Chandrasekar and Murali Babu about their mutual arrangement in profit sharing of the business. They had been sharing the business and Murali Babu was getting the Commission from Chandrasekar. Shri Chandrasekar was not his authorised clerk but had a independent business in the name of M/s. Ohm Shipping without having any CHA licence . He was caught red handed while handling the bills of entry by putting his signature.....