2025 (6) TMI 1676

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....ms House Agent CHA M/s. Shree Venkatesh Shipping Service Pvt Ltd. The appellant claims that as an employee of the said CHA firm, he had to attend customs related work of different clients. One Deept Sarup Aggarwal, Proprietor of M/s A D Export had contacted him to handle the export of CD ROM's under Duty Entitlement Pass Book DEPB Scheme by M/s Sunderam Export Pvt Ltd. The goods entered for export were checked and verified by the customs and the export was allowed during the year 1998. However, investigation with regard to the export of CD ROM's was taken up by the Directorate of Revenue Intelligence on the basis of intelligence received that CD ROM's which were exported had been overvalued with an intention to fraudulently claim DEPB scrip....

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....ttended the personal hearing on 09.07.2001 and 26.09.2005 and reiterated the submissions made in his written reply. Shri Davender Lal had failed to adduce any evidence proving his innocence as it was in his knowledge that the CD ROM's were being exported at exorbitant prices. From close scrutiny of the AR-4's issued by M/s Super Cassette Industries Ltd. annexed with shipping bills, any person having routine knowledge of exports, can suspect the fraud by looking at the huge difference in local assessable value and FOB value of the CD ROM's mentioned in the AR-4. Shri Davender Lal who was working as CHA failed to notice the same and bring it in the knowledge of Customs. He also helped in clearance of the consignments of CD ROM's wh....

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....OM's were being exported at exorbitant prices which could have been noticed by the appellant from a close scrutiny by AR-4 issued by M/s Super Cassette Industries Ltd. The order also proceeds to hold that the appellant should have suspected the fraud by looking at the huge difference in the assessable value and the FoB value of the CD ROM's mentioned in AR-4. 8. It needs to be noted that Let Export Order was issued after satisfaction of the officers of Customs. Such facts which the order points out should have been noticed by the appellant, could also have been noticed by the officers of Customs issuing the Let Export Order. The appellant is merely an employee of the CHA and he had filed documents on the basis of the records made available....