2008 (2) TMI 742

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....ect to a case of alleged evasion of customs duty against M/s. Swami Fashions Pvt. Ltd. and M/s. Skilin Marketing proposing for action also again M/s. M.D. Sadrani, CHA No. 11/337, the Commissioner (General), Customs Mumbai Zone I, New Custom House, Mumbai issued an order No. 19/2003 dated 7-8-2003 suspending CHA licence No. 11/337 of M/s. M.D. Sadrani, the Appellants herein. 3. The suspension of CHA licence was revoked by Order No. 5/2004 (CHA) dated 19-2-2004 of the Commissioner in compliance of the order of Hon'ble CESTAT, WZB, Mumbai dated 3-2-2004, pending enquiry under Regulation 23 of the Custom House Agent's Licensing Regulations, 1984. 4. The Commissioner initiated an enquiry vide Notice dated 10-9-2003 against the A....

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....recorded under Section 108 of the Customs Act, 1962 have submitted that they have allowed to use their CHA Licence No. 11/337 to M/s. Aditya Shipping Agency, M/s. Sachal Ma Clearing Agency and M/s. Balaji Clearing Agency for monthly monetary consideration and that thereby the CHA  No. 11/337 have transferred their Licence to the said firms. The said fact was also accepted by Shri Kantilal Dand and Shri B.P. Shinde and Shri Hiren D. Ruparel, the employees of the said firms in their statements dated 6-6-2003 and 9-6-2003 recorded under Section 108 of the Customs Act, 1962. Shri Hiren D. Ruparel in his statement has specifically mentioned that they obtain blank pre-signed shipping bills from M/s. M.D. Sadrani and utilize their name and fa....

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....ining export obligation certificate and hence are not liable to penalty. However, we are afraid that this is not going to advance the cause of the Appellants as it is established in the inquiry report against the Appellants that the export clearance work was undertaken by their sub agents and the Appellants have allowed use of their CHA Licence to sub agents for monthly monetary consideration, since these sub agents do not have CHA Licence. Relevant extracts of the inquiry report in this regard are reproduced below : "(4) The Shipping Bills under question bear the letter-heads and signature of the charged CHA. The signatures found on the said Shipping Bills have been accepted to be that of Shri Suresh A. Sadrani, Partner of charged CHA. ....