9911796707
TMI Blog2010 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... reight. 2. The brief facts that arise for consideration are that the appellant is a Customs House Agent (CHA). The case of the Revenue against the appellant is that the appellant had abetted in filing the shipping bills of some of the assessees i.e. M/s. Sri Vishnu Merchants, Shri Sanjay Agarwal, Shri Rajnish Agarwal etc. wherein a fraud was detected in the export of the goods by these firms. The allegation against the current appellant is that he being a CHA instead of filing the shipping bills on his name, the appellant filed the same through M/s. CSR Inter national. It was alleged that Shri V.K. Singh, the proprietor was fully aware of the fraud and mis-declaration of the goods and knowing this he deliberately got the shipping bills fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal also. 4. Ld. Shri S.K. Choudhary, Special Counsel appearing for the Revenue has drawn our attention to the entire modus operandi undertaken by few exporters, by mis-declaring the goods sought to be exported in order to avail ineligible benefit of DEPB scheme. He would submit that the current appellant in this case has abetted the said mis-declaration as he was aware that the goods sought to be exported were mis-declared. He would submit that the statements of the proprietor of M/s. CSR International that he signed the shipping bills at the behest of Mr. V.K. Singh, the current appellant, and he did not attend clearances clearly indicate that Shri V.K. Singh had played crucial role in the fraud. He would also submit that one of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearances. This clearly proves that Shri V.K. Sihgh played crucial role in the export fraud. Shri Rajnish Aggarwal in his statement dated 19-3-2001 categorically stated that he had appointed Shri V.K. Singh as his CFIA and that he is not aware of the arrangements be tween Shri V.K. Singh and Shri C. Satyapal Reddy. Moreover, numerous payments were made by Vishnu to Shri V.K. Singh from their bank account of Centurion Bank. These facts clearly point to the involvement of Shri V.K. Singh in the fraud. His retraction of the statement after a lapse of almost 30 months cannot be accepted as it is clean afterthought. It is settled law that belated retraction has no value. He has further contended that his staff did not attend to the exports. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having handed over the responsibility to someone else. If that be so, there cannot be any charge of abetting on him and he cannot be visited with penalty under Section 114(i) of the Customs Act, 1962. 8. Another finding which has been recorded by the adjudicating authority is that numerous payments were made by exporters to the current appellant from the bank account of the Centurion Bank. We are unable to understand how this can be the reason for coming to a conclusion that the appellant was aware of the fraud that was being undertaken by the exporters in the absence of any further findings as to for what, these payments were made for by the exporters to the current appellant. In the absence of any details, it cannot be presumed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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