2009 (8) TMI 871

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....sultant, for the Respondent. [Order]. - The brief facts of the case are that M/s. Global Exports obtained two Advance Licences dt. 8-8-2001 and 13-2-2001 under the DEEC scheme for import of upholstery fabrics without payment of Customs duty against export of seat covers made out of duty-free materials, and cleared 5 consignments of upholstery fabrics without payment of duty on executing two ban....

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....old the goods which were imported by Global Exports. On the basis of the above investigations, a show-cause notice dt. 17-3-2003 was issued, inter alia, proposing imposition of penalty upon the present appellant who is a CHA for submission of fake bank guarantees and acting as agent of Global Exports, a fictitious firm, with the Customs department without any written authorization and allowing con....