2003 (12) TMI 512

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....he Bill of Entry is established beyond doubt. He has noted various tampering in the Bill of Entry and also noted the discrepancies in the Bill of Entry, declaration form not being signed and that the invoice and packing list were found to be over typed after masking them with white ink. He rejected the plea of having committed the offence innocently or that somebody else was responsible for that and that appellant was not aware of the action of the clerk who had done these mistakes. 2. We have heard ld. Counsel Shri A. Ganesan and Shri C. Mani for the respondent. 3. The counsel pointed out that appellant was not involved in the matter, but it was the clerk who had indulged in the act of tampering, filing wrong Bill of Entry ....

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....ers, M/s. City Exports were from Bombay; that he was not aware of the address of the importers; that the importers were referred to him by his friends Shri Sunil and Shri Atul of M/s. Om Clearing Agency in Bombay and that he never met the importers; that he received the documents by courier from Bombay and that nobody from City Exports visited his office. He had not obtained any authorisation from the importers. He was not aware as to who had signed the declaration form. 5. Ld. DR pointed out that the Director of the appellant company having full knowledge about all the aspects, had allowed the said irregularities to happen inasmuch as that Bills of Entry were tampered by his clerk and, therefore, Counsel's plea that there was no co....