AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (6) TMI 1106
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....lligence that overvalued consignment of scarves, was being attempted to be exported from D'Node CFS, inquiries were initiated. It was found that the CHA had filed a new set of Shipping Bills for the same consignment which was being inquired into. Initially the goods were carted under the cover of 4 Shipping Bills dated 15-3-2012. Thereafter, the CHA filed new Shipping Bills on 20-3-2012. Although, the invoices in both cases remained the same as well as particulars like packages number, quantity of scarves, description of scarves and the consignee. Only FOB value and unit price were changed in the new Shipping Bills resulting in reduction of claim of drawback from Rs. 7,74,837/- to Rs. 4,56,862/-. According to Revenue, letters submitted by C....
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....oms Act only when the person making the statement is made available for examination. As regards the Article of Charges it was emphasized that the evidence does not establish that the licence was sub-let. Shri Deepak Joshi and Shri Jaiswal who were not their employees did not enter the Customs area. The appellant followed the correct procedure for amendment of Shipping Bills and it was the duty of' the Appraiser, to forward their request to the Assistant Commissioner. Further, they had verified the antecedents of the exporter. They had not done any act which violates Regulations 13(n) and 13(o) or Regulation 19(8). In the end it was submitted that the punishment is disproportionate to the purported offence. 4. The ld. AR reiterated....
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.... New Delhi were amended by filing four more Shipping Bills showing lesser FOB value and consequently lesser drawback. The role of the CHA has to be seen in the context of change of the Shipping Bills by writing a letter to the CWC and the Appraiser. 5.1 We find that the Commissioner has ordered revocation of the License for violation of Regulations 12, 13(b), 13(d), 13(p), 13(n), 13(o) and 19(8). Regulation 12 requires that no licence shall be sold or transferred. The CHA does not deny that the business customers were brought to them by Shri Deepak Joshi on payment basis who is not their employee. The reason for the change of Shipping Bills was stated to be on account of certain godown problems. Merely because some payment was made pe....
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....rovisions of the Act is contested on the ground that the amendment in the FOB value by filing fresh Shipping Bills amounts to giving correct advise. The question here is not why fresh Shipping Bills were filed but whether any wrong act was done in filing fresh Shipping Bills. The Commissioner noticed in his findings that there is no change in the contract between the parties, which necessitated filing of fresh Shipping Bills. In our view, whatever be the reason for filing fresh Shipping Bills, there is no positive evidence forthcoming that the Shipping Bills were filed because of any detection by the Customs. The allegation that amendment in Shipping Bills is allowed only by the Assistant Commissioner/Deputy Commissioner, we find that infor....
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....opy of the telephone bill of the exporter, IEC Code of the exporter and copies of their Bank Account as well as Pan-Card. They have also shown a letter dated 21-5-2012 by the Commissioner of Customs addressed to the exporter at his Delhi address regarding provisional release of goods exported by M/s. Galaxy Export. However investigation showed that the address of exporting firm M/s. Galaxy Export mentioned in the IEC was found non-existence or incomplete. The address which was found existing was not being used for conducting business. The IEC Code was obtained on 15-11-2011 but the address of directors could not be located. It appears that the IEC Code had . not been obtained with a clean intention. The regulations mandate that the CHA shou....