TaxTMI 
TaxTMI 
2007 (1) TMI 29
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....om, Excise and Service Tax Appellate Tribunal, Principal Bench, Court No. II, New Delhi (hereinafter referred to as Tribunal). 2. Brief facts of this case are that five firms namely M/s Sharanpur Handicrafts, M/s. Deepshikha Overseas, M/s. Himgiri Overseas, M/s. Stitch and Style and M/s. R.S. and Co. approached M/s Sharp Cargo Movers a Custom House Agent Company (for short CHA) of which the appel....
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....n filed in the shipping bills. As per the shipping bills, the description of the goods were? Ready Made Garments? whereas in fact the goods were old and used garments. These goods were seized and it was also found that these goods were overvalued to claim the higher rate of drawback. 3. Show cause notices were issued for confiscation of the seized goods and for disallowing the drawback already sa....
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....of CHA in any export is only limited to submission of export documents with the Custom Department and it is the legal duty of the Department to verify the facts mentioned in those documents and examine the goods before granting the certificate of export. The Appellant has neither submitted any documents nor signed any documents and there is nothing on record to show the involvement of the Appellan....
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..... 7. According to these regulations, the agent is duty bound to exercise due diligence to ascertain the correctness of information which he imparts to his client with regard to work relating to clearance of cargo and shall also ensure that all documents prepared or presented by agent on behalf of his client are strictly in accordance with the export orders relating therein. 8. As per finding of ....