TaxTMI 
TaxTMI 
2017 (10) TMI 473
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....w Delhi alleging contraventions of various provisions of the Customs House Agents' Licensing Regulations, 2004 (CHALR, 2004). Further, the Commissioner (Customs) also appointed an Enquiry Officer to enquire into the alleged violation of CHALR, 2004. After receipt of the Enquiry Report, the Commissioner (Customs) passed the impugned order after the adjudication proceedings in which the CHA license of the appellant was revoked and the security deposit of Rs. 50,000/- was forfeited. Aggrieved by the impugned order, the present appeal has been filed. 2. The brief facts of the case are that the Directorate of Revenue Intelligence (DRI) investigated into the cases of fraudulent export of fabrics and readymade garments of inferior quality through....
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.... all these purchase invoices were computer print-outs. Letters to the suppliers for verification at the addresses mentioned in these invoices were returned undelivered by postal authorities which shows that the suppliers mentioned in these invoices were not existing at the address mentioned in these invoices. Admittedly, goods were purchased from the local market on cash basis and apparently it was only after the initiation of investigation by DRI that these exporters presented fabricated purchase invoices, which appears to be an afterthought. Thus, it appears that the goods exported were not the goods described in the export invoices and the exporters had mis-declared actual description and unit price of the goods for availing ineligible e....
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....Mufti, one of the persons involved in the fraudulent export, in his statement admitted that he had contacted Mr. Parveen Joshi of M/s Shiva Logistics for facilitating such exports. In the SCN issued to M/s Varun Impex, the appellant was implicated. In the present proceedings, the appellant was alleged to have violated the following provisions of CHALR, 2004: (i) Regulation 13(a) for under taking customs clearance transaction without obtaining proper authorization from the client; (ii) Regulation 13(d) for not advising the client for complying with the provisions of Customs Act; (iii) Regulation 13(e) for failure to exercise due diligence to ascertain correctness of any information to be given to client. (iv) Regulation 13(n) for not di....
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.... 437 (Tri.-Mum.). He further submitted that the above case has been passed in similar facts to the present case. 8. We have heard both the sides and perused the records. The CHA license has been revoked and the security deposit ordered for forfeiture, in connection with the alleged role played by the appellant in fraudulent exports carried-out under claim of undue export benefits. In the case investigated by DRI against M/s Varun Impex, it is seen that as many as 20 shipping bills have been filed in the name of the appellant-CHA. During interrogation, Sh. Krishnan Kumar Garg, 'G' card holder of the appellant and authorized signatory has filed the shipping bills and signed them on behalf of the appellant-CHA. In his statement, Sh. Garg has ....
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....ring the period when the shipping bills for the fraudulent exports were made. Sh. Garg was an authorized signatory of the appellant, hence the signatures appended by him on the export documents will necessarily have to be held as affixed by him in the course of normal business and on behalf of appellant. After having authorized Shri Garg to sign the documents on behalf of the appellant, the appellant cannot escape the vicarious responsibility for the acts and omissions of Sh. Garg. This view finds support in the judgment of the Hon'ble High Court of Gujarat in the case of Rajendra Purohit Vs Union of India (2012(278) ELT 54) where it has been observed: "when the entire scheme of regulation is examined, it clearly revealed that Regulation 1....