2007 (9) TMI 102

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....is enjoying an excellent reputation. He has several employees, who have been rendered jobless due to the passing of the order. 4. He has contended that he had always obtained authorization letters in connection with the import-export consignments entrusted to him and he has'maintained the statutory job register as prescribed under the Regulations. He has contended that unless the prescribed documents are filed with the respective Bill of Entry, the proper officer would not assess any such deficient Bill of Entry. He pointed out that the CIU authorities, in respect of the Bill of Entry filed on behalf of one importer, M/s. Scale International, started certain investigations. Statements of various persons came to be recorded and the goods ....

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....dings the Commissioner has passed the impugned order dated 1-05-2007 as referred to above. 6. We have examined the case. We find that the impugned order is in correct on facts. Shri Vinod Manjrekar and Shri Shiraz Lalani, both the employees of the CHA firm, were never arrested at all, contrary to the findings recorded in para 4 and 14 of the impugned order passed by the Commissioner. There is absolutely no allegation against the appellant nor any of the arrested person has given any inculpatory statement against the appellant imputing any knowledge of the alleged mis-declaration. 7. The Commissioner, inter alia, invoked Regulation 12 of the CHALAR, 2004 which stipulates that no CHA licence shall be sold or otherwise transferred. In th....

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....r when IEC number is produced by the importer. More over, it has been held that the CHA files shipping documents in the customs on the basis of the material given to him by his clients and if in the case of such exercise of his functioning, he believes in good faith that these documents were genuine, he is not liable to penal action. In this connection, reliance is placed on the following case laws: (i) Nimesh Suchde v. Commissioner of Customs, Nhava Sheva, 2007 (209) E.L.T. 276; (ii) Eagle Agency v. Commissioner of Customs, Mumbai, 2001 (127) E.L.T. 167; (iii) Sushil Mali v. Commissioner of Customs, New Delhi, 2006 (195) E.L.T. 285. 9. The charge of aiding and abetting against the, appellant is based merely on assumptions and p....