2006 (5) TMI 229

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....Respondent. [Order]. - The appellants, M/s. Rakesh Kapoor, Cargo Helpers are Customs House Agent. Show cause notice was issued to them along with others for revocation of their Customs House Agent Licence and part forfeiture of bank guarantee and security given by them and imposition of penalty. Under the impugned order, the Commissioner ordered for forfeiture of security of Rs. 60,000/- und....

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....Pvt. Ltd., had attempted to clear the goods by forging signatures of customs officers. Shri B.N. Jha, who was the representative of the CHA, M/s. Rakesh Kapoor, Cargo Helper had taken help of Manikant Choudhary for clearance of consignment imported by M/s. Sameera Apparels by forging the signatures of the Customs Officer on 'out of charge order' and obtained gate passes without getting goods exami....

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....s House Agent Licensing Regulations, 2004. 4. On examining the arguments of both the sides, I find that Shri B.N. Jha, 'G' Card Holder of M/s. Rakesh Kapoor, Cargo Helpers have filed bill of entry for clearance of fabrics in the name of M/s. Sameera Apparels and without getting the goods examined forged 'out of charge' order by forging the signatures of Customs Officers and also took the c....