2003 (12) TMI 517

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bt. He has noted various tampering in the Bill of Entry and also noted the discrepancies in the Bill of Entry, declaration form not being signed and that the invoice and packing list were found to be over typed after masking them with white ink. He rejected the plea of having committed the offence innocently or that somebody else was responsible for that and that appellant was not aware of the action of the clerk who had done these mistakes. 2. We have heard ld. Counsel Shri A. Ganesan and Shri C. Mani for the respondent. 3. The counsel pointed out that appellant was not involved in the matter, but it was the clerk who had indulged in the act of tampering, filing wrong Bill of Entry etc. He submitted that for the act of the clerk the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re of the address of the importers; that the importers were referred to him by his friends Shri Sunil and Shri Atul of M/s. Om Clearing Agency in Bombay and that he never met the importers; that he received the documents by courier from Bombay and that nobody from City Exports visited his office. He had not obtained any authorisation from the importers. He was not aware as to who had signed the declaration form. 5. Ld. DR pointed out that the Director of the appellant company having full knowledge about all the aspects, had allowed the said irregularities to happen inasmuch as that Bills of Entry were tampered by his clerk and, therefore, Counsel s plea that there was no connivance with the clerk along with the director is not correct and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion form filled with original Bill of Entry was blank and unsigned, one with duplicate and triplicate Bill of Entry were blank. Copy of invoice and packing list available with the appellant showed the description as GARMENT ACCESSORIES . Although, it is stated by the appellant that discrepancies were done by their clerk, however, the director in his statement admitted that they had not checked the details of the importer and he had not signed the declaration form and also had committed other various discrepancies which were known to the director of the appellant. The director of appellant company being aware of all facts cannot now argue that it was his clerk who has committed the mistake and he should not be penalized. The cited judgment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X