2010 (12) TMI 201 - AT - Customs

CHA - appellant admitted that appellant had forged the signatures and this was not part of his work - appellant was only an employee of CHA firm appellant was only an employee - financial position and status of the appellant, learned advocate requested that penalty of Rs. 50,000 imposed is very harsh and while admitting that penalty is imposable, he seeks substantial reduction - appellant got Rs. 1500/- only as consideration for which he forged the signatures of an unknown person - some leniency as regards penalty warranted Penalty reduced to Rs. 10,000/-

Summary

Issues: Forgery of signatures in preparation of shipping documents, imposition of penalty, request for reduction of penalty

In this case, the appellant, an employee of a Customs House Agent (CHA) firm, assisted in preparing shipping bills and documentation for a company. He admitted to forging the signatures of an individual in the invoices and packing slips during this process, which was not part of his regular duties. The appellant took on this task to earn extra money, as he was only earning a meager salary of Rs. 4000 per month. The appellant's advocate acknowledged the forgery and pleaded for a reduction in the penalty of Rs. 50,000 imposed on the appellant, citing his financial circumstances and the small amount of Rs. 1500 he received for the unauthorized task. On the other hand, the Revenue representative argued that the offense was serious, especially considering the appellant's position as an employee of the CHA firm. After hearing both sides, the Tribunal noted that the appellant's actions were driven by financial need, as he received a minimal amount for the forgery. Considering the appellant's low salary and the small remuneration for the unauthorized work, the Tribunal decided to reduce the penalty imposed on the appellant to Rs. 10,000. The appeal was disposed of accordingly.