TaxTMI 
TaxTMI 
2003 (9) TMI 141
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....omplaint; that the clearing job work is generally brought by the cargo handlers or on their recommendations; that Mr. Ujjal Goon of M/s. Shweta International, Cargo Handlers, recommended three exports namely, M/s. Akanksha Overseas, M/s. Himanshi Export and M/s. Chetan Impex (India) to the appellant; that all the three exporters duly executed signed and delivered G.R. Forms to the appellant; that as there is no format of authorization for appointment of Clearing Agent, G.R. Form is treated as authorization by the exporter; that on the basis of invoices, packing list and G.R. Form, the appellant filed shipping bills on 20-1-99 for export of ladies garments; that on examination of the goods, the Customs Officers found that goods were over-inv....
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....he Appellate Tribunal vide Order No. A-814-818/KOL/2001, dated 5-9-2001 had set aside the penalties on the appellant and its proprietor, Shri Ashis Kumar Mukherjee, accepting their plea that mere fact that they procured the business of M/s. Jha Shipping Agency did not establish their involvement in the misdeclaration of the goods and their value. He, therefore, contended that after the said Final Order of the Tribunal, it was not open to the Commissioner to rely on the conduct of Shri Ujjal Goon and M/s. Shweta International and the appellant in connection with the export and to hold the same as bad. He also mentioned that he had not allowed any handling of the paper work by any outside agency as the entire paper work was done by the appell....
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....at Sanjib Jha could not himself file the shipping bills since his CHA licence had been suspended; that it has been admitted by the appellant in his statement dated 1-2-1999 that he had simply signed the shipping bills by taking Rs. 500/- per shipping bills which we brought to him by Ujjal Goon; that he had also admitted that his employee, Shri S. Maity, was drawing salary from Mr. Goon; that the Pay Roll Register of Shweta International clearly showed the names of all the three employees of the appellant. The Ld. DR also emphasised that the appellant had undertaken the clearing job without proper authorization from the exporters; that as per Regulation 14(a) of the Customs House Agents Licencing Regulations, 1984, a CHA shall obtain an auth....
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....missions of both the sides. We observe that the shipping bills in question were signed by the appellant as Customs House Agent. This fact has not been disputed by the Revenue. It is also an undisputed fact that the appellant as a Customs House Agent was present at the time of examination of the consignment brought for export out of the country. The appellant has also brought on record the identity cards which had been issued to Shri Sukhendu Maity. Shri Dilip Kumar Sarkar and Shri Govinda Kishore Ghosh by the Competent Customs authority as employees of the appellant. Except the fact that the names of these three persons were found on the pay roll of M/s. Shewta International, there is no other material to show that they were not working for....