TaxTMI 
TaxTMI 
2003 (10) TMI 154
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.... Card holder, to assist him in his work after obtaining prior approval of the Customs Authorities; that on 8-8-97, one Shipping Bill of M/s. Crafts Creations & Collections Inc. was filed for export of 5000 pieces of ladies garments valued at Rs. 12,44,950/- under claim of drawback amounting to Rs. 2,61,549.50 p. by the Appellant; that examination revealed that the goods were children garments made of sub-standard and Cheap material and it contained only 3923 pieces and the value of the goods was about 1/10th of the value declared in the shipping bill; that Appellant's CHA licence was suspended vide Order dated 3-11-97; that on Appeal, the Tribunal directed the Commissioner to issue a show cause notice and adjudicate the matter. 2.2  ....
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....orization either from Nitin Kapoor or Craft Creations & Collections Inc. as is required under Regulation 14 (a) of the Customs House Agent Licensing Regulations (CHALR); that the CHA has also contravened the Provision of Regulation 14(b) as the Customs Clearance work was not controlled by CHA but by M/s. TCT Cargo & Travels of which Kalra is a Director and that the Appellant has also failed to exercise proper supervision over his employee as Kalra had directed his staff to put his (Kalra's) initial on the export document and thus contravened Regulation 20(7) of CHALR. The learned Advocate contended that the Commissioner had failed to appreciate that the Shipping Bill, Invoice and other document bear the signature of the Exporter....
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.... 4. Countering the arguments, Shri Virag Gupta, learned Departmental Representative, submitted that the Appellant had received orders from Nitin Kapoor and the goods were also collected from a godown; that goods were found to be less in quantity than declared on examination; that further the goods were mis-declared and the valuation was mentioned which was more than 10 times the real value; that Charges were specifically mentioned in the show cause notice which had contained the allegation that "M/s. Skyway have failed to comply with the requirement of CHA Licensing Regulation by contravening the provisions of Regulation 14(a), 14(b), 14(e), 14(f), 14(j), 14(k) and 14(l) and 20(7) of CHALR' 84." He therefore, contended that the Appellant ca....
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....3 pieces of children garments made of sub-standard and cheap material and the value of the goods is said to be about 1/10th of the declared value. It is also not in dispute that the one Shri Subhash, an employee of M/s. TCT Cargo & Travels Pvt. Ltd. had forged the signature of Shri Ashok Kumar Kalra, 'G' Card Holder in M/s. Skyways. Shri Kalra in his statement dated 19-8-97 has deposed that the impugned Shipping Bill was filed through the office of M/s. TCT Cargo & Travel in which he is one of the director; that the shipping bill was prepared on the basis of a copy of invoice received through fax from Nitin Kapoor of M/s. J.N. Exports International; that the packing list was also dictated by Nitin Kapoor on telephone. He also deposed that t....
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.... No. 18118, dated 8-8-97 and on what basis, he had answered as under : "As I have already stated that I was out of country from 4-8-97 to 12-8-97 When I came here and enquired about my office activities then I have come to know from Mr. Rohit, employee of my firm that above mentioned S.B. was presently held up with Customs. He further, informs me that the above S.B. was prepared at our office on the basis of a copy of invoice received through Fax from Shri Nitin Kapoor of M/s. J.N Exports and the packing list also dictated by Mr. Nitin Kapoor on telephone at our office." [English translation of Statement as provided by the Appellant in Paper Book]. 6. Shri Rohit Sethi in his statement dated 27-8-97 has deposed that he is working in....