9911796707
TMI Blog2009 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ned the exports documents authorised by Shri Qimiti Lal Sharma, CHA, appellant No. 2 herein. By the impugned order, the Commissioner imposed penalty of Rs.20,000/- each on both the appellants. He also imposed redemption fine and penalty on the exporter and others. Held that- it was a case of mere negligence without intention/collusion to give undue benefit to exporter. In that view no penalty was imposable on him under section 114 of Custom Act, 1962. - C/12 and 28/2007-SM(BR) - 875-876/2009-SM(BR)(PB), - Dated:- 21-5-2009 - Shri P.K. Das, Member (J) S/Shri V.R. Sethi and Hemant Bajaj, Advocates, for the Appellant. Shri S. Gautam, DR, for the Respondent. [Order].- Both the appeals arise out of the common order and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal as under :- (i) P.N. Ram v. CCE, Kanpur - 2008 (225) E.L.T. 294 (Tribunal) = (2008 (86) RLT 90 (CESTAT-Delhi) (ii) A.P. Sales v. CC, Hyderabad - 2006 (198) E.L.T. 309 (Tribunal-Bang.) He also submits that the proceedings initiated against the appellant no. 1 is not within the time limit prescribed under Section 155(2) of the Act. He relied upon the decision of the Tribunal in the case of Commissioner of Customs and Central Excise, Hyderabad v. Rajiv Kumar Agarwal reported in 2007 (217) E.L.T. 392 (Tribunal-Bang.). 3. Shri Hemant Bajaj on behalf of Shri Qimti Lal Sharma, CHA appellant No. 2 submits that CHA had not authorised to Shri Vijay Madan to sign the export documents, at any point of time. He also submits that in reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e called from the Central Excise Authorities which could not done due to the shortage of time and the same shall be supplied to his office as and when received. He also submits that Shri Vijay Madan signed the documents duly authorised by CHA. 5. After hearing both the sides and on perusal of the records, I find that the Commissioner observed that the appellant No. 1 admitted that actual examination was done on 4-4-2000 and the relevant reports i.e. examination report, stuffing-cum-sealing report and out of charge order were signed by them on the same day mentioning the back date of 31-3-2000. In this context, the ld. Advocate drew the attention of the Bench to the statement of the appellant as recorded in the show cause notice. The relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marked to him, though he tried his best to supervise the maximum number of such consignments; that he did not remember whether he had verified the consignment in respect of Shipping Bill No. 2277 dated 31-3-2000 or not. Further, he denied having ante-dated the examination or the out of charge report in respect of S/Bill No. 2277 dated 31-3-2000 and further stated that the same were singed in normal course of routine work on the date, on which it was shown to have been signed." 6. It appears from the statement of the appellant No. l that he has denied ante-dating of the examination report or out of charge report in respect of S/Bill No. 2277 dated 31-3-2000. The finding of the Commissioner is without any material. It was pointed out by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Madan was not available after detection of irregular export. This Bench directed to ld. DR to produce the authorisation of CHA to sign the documents. In this context, ld. DR placed the letter dated 22-10-2007 issued by the Asstt. Commissioner addressed to the Joint Department Representative stating that the information in this regard will be called from the Central Excise Officers, Ludhiana. No information was received by the office of the ld. CDR till date. 7. I find that the findings of the Commissioner is not supported by any evidence. It has been observed by the Commissioner that only authorised person of CHA can sign the documents relating to the customs on their behalf and one time authorisation is only required from the CHA. No m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
