TaxTMI 
TaxTMI 
2002 (5) TMI 192
X X X X Extracts X X X X
X X X X Extracts X X X X
....e two above-captioned cases, I take up both the appeals for final disposal with the consent of both sides. 2. The appellant is a Customs House Clearing Agent and has filed a shipping bill for two companies for export of readymade garments under claim for drawback. The Customs Officers, on examination, found that the containers instead of having the declared readymade garments, were staffed with o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri M.N. Biswas, learned Consultant for the appellant draws my attention to the impugned order passed by the Commissioner. He also submits that there is no discussion in the said order as regards the appellant's involvement in the mis-declaration of the goods as regards their description and value. He submits that under C.H.A. Licensing Regulations, the Customs House Agent is required to take pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng agent who is under an obligation to check and find out the correctness of the declarations made by the exporters. Inasmuch as in the instant cases, the appellant has failed to find out the correctness of the declarations made by the exporters, he has acted irresponsibly and has exposed himself to the penal liability. 5. I have considered the submissions made from both sides and have gone throu....