2014 (8) TMI 357

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.... The primary allegation of Revenue is that the CHA appellant Qmity Lal was involved in the mis-declaration of export to enable the exporter to make fraudulent claim of DEPB benefit for which he was bound to suffer penalty of Rs. 20,000/- (Rupees twenty thousand only). On the other hand, appellants submission is that without knowledge of CHA, the shipping bill was filed and appellant does not know....

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....e filed. He had not taken any legal action against Vijay Madaan. Customs area is a sensitive place where the protection of Revenue as well as security of the country is involved. Therefore we send back the matter to learned Adjudicating authority to make a full inquiry as to ascertain who had forged the signatures and who were involved in antedating the documents and issuing summons to Qimiti Lal ....