2018 (5) TMI 731

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....artment that the appellant had filed several bills of entry for the importer M/s Pax Technology Private Limited. M/s Pax Technnology Private Limited had been importing Point of Sale Devices and Mobile Point of Sale Devices (MPOS). For clearance of such import goods, the importer was obligated to produce the Equipment Type Approval (ETA) from Wireless Planning and Coordination (WPC) cell and import licences from respective licensing officers. The investigation undertaken by the Special Intelligence and Investigation Branch at Air Cargo Complex, New Delhi indicated that M/s Pax Technology, in their bills of entry filed through the appellant, were found to have misdeclared goods in terms of description as well as undervaluation. Further, inves....

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....bills of entry on the basis of the import documents given to them. There is no evidence available on record to prove the forgery against Shri Rajendra, alias Raju. 4. The learned DR justified the impugned order. He submitted that Shri Rajendra, alias Raju, who was a „G-card‟ holder, had filed the bills of entry in the name of the appellant on the basis of invoices which were forged by him using his own computer. Such forgery stands admitted by him in his statement. Further such forgery has resulted in misdeclaration of value and the nature of the import goods. The goods imported by M/s Pax Technology required clearance from Wireless Planning and Coordination Wing, which they did not possess. But the appellant has facilitated ....

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.... acted to secure clearance of the goods without scrutiny by customs by resorting to preparation forged copies of the invoices, thereby declaring lesser value and changing the description of the goods to "Paper-Rolls". All the above acts clearly establish the contravention of various Regulations under CBLR, 2013. 8. It has been submitted on behalf of the appellant that the appellant cannot be held liable for the errant behavior of one of their employees. In this connection, we are of the view that it was imperative for the Customs Broker to keep control and supervision over the conduct of their employees. The appellant cannot escape the vicarious liability for the action of their employees. 9. The detailed investigation undertaken by t....