TaxTMI 
TaxTMI 
2016 (11) TMI 815
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....A licence and M/s.Saini Consultants, CHA also holding licence for importing consignments of heavy melting scrap, re-rollable steel scrap, aluminium scrap and electrical sheets/strips in coils. The impugned bills of entry were assessed manually. The value of the imported goods and duty payable was assessed. Out of the total assessed duty, part amount of duty was paid in cash vide TR-6 challans and in respect of the remaining amount of duty, the exemption was purportedly availed under DEPB scheme by mentioning DEPB scrips on the face of the bills of entry. It came to the notice of the department later that the signatures of the Customs Officer on the impugned bills of entry had been forged and the said imported goods had been cleared without ....
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.... The appellant did not join investigation and ran away from the investigation. Thereafter, the matter was adjudicated and from the statements of co-noticees it was revealed that Shri Kapil Oberoi and Shri Ankush Khullar had given certain amount to the appellant for forging the signatures of CHA on the bills of entry and clearing the goods without payment of duty through fraudulent means. The appellant did not controvert the statements of the co-noticees and receipt of the money on account of illegal activity for clearance of the goods, through impugned bills of entry. After issuance of the show cause notices, the penalties were imposed on the appellant under section 112 of the Customs Act, 1962. On appeal, the Commissioner (Appeals) confirm....
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....ty was imposed but the said penalty has been dropped by this Tribunal, therefore, the penalty on the appellant is not sustainable. 5. He further submits that the penalty was also proposed on bills of entry filed by Shri Ankush Khullar and Shri Kapil Oberoi in respect of those fraud has been committed. Even though the CHA was getting clearing charges in respect of alleged Bills of entry, penalty was either not imposed by the adjudicating authority or dropped by this Tribunal. He submits that as the penalty upon Shri Karnail Singh who were getting full payment on account of clearing charges in respect of the alleged bills of entry and was getting equal share of alleged money has been dropped. Therefore, penalty on the appellant is liable to ....
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....ubmissions. 8. On investigation it was found by the department that the signature of the Customs Officers have been forged to clear bills of entry without payment of duty through their CHA in connivance with S/Shri Kapil Oberoil, Ankush Khullar, Shri Karnail Singh and Pushpinder Singh, appellant. The role of the appellant as stated by other persons involved is as under:- 1. As per She Ankush Khullar, he sand She Kapil Oberoi came in contact with the appellant, who was working with the CHA and they entered into verbal mutual understanding for customs clearing of goods. He (Sh. Pushpinder Singh) was to provide blank and signed set of BOE for which he was to get 200/- per container. Regarding the person who signed the BOE, he (Sh. Ankush Khu....