2009 (1) TMI 689

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....ported similar consignments of fabrics declaring inflated value and had obtained undue drawback. Adjudicating allegations framed against the exporters, their associates and the CHA who handled export documentation for the seized goods, the impugned order was passed. The Commissioner found that sale proceeds for the exports already made had not been received from the foreign buyers. Accordingly, he demanded the amounts of drawback already sanctioned to the exporters, confiscated export goods covered by the two shipping bills and imposed penalties on the persons who were found to have been involved in the illegal export. The subject application for waiver of predeposit and stay of recovery has been filed by Shri M.J. Joshy, Managing Partner, ....

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.... to obtain undue drawback. The offence had been planned and executed by the exporter. The duties and responsibilities of the CHA as per the cited Regulations of the CHALR, 2004 did not requite nor was it possible for the CHA to prevent the offence committed by the exporter. The CHA was not an agent of the exporter as regards the various acts committed by the exporter. He relies on case law in support of the arguments. As regards the finding that CHA had acted on instructions of one Shri A.P. Ravi who was neither an exporter nor an authorized person, it is submitted that there was no allegation or finding that the CHA had acted without authorization. It is not always the case that the exporter himself dealt with CHA; exporter got his work do....