2006 (5) TMI 238

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..... The appellant was employed as a Manager with M/s. P. T. Varghese Sons, CHA. It is alleged against him that he conspired with importer and involved himself in committing certain irregularities in filing the documents. The learned Counsel submits that appellant is innocent in the matter. He has not involved himself in any offence requiring the deposit of penalty in the matter. He submits that the .....

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..... oper verification of the documents with the Customs Department and on payment of proper amount of duty. He points out to the findings of the original authority, which is concurred to by the appellate authority to the fact that it is not normal for CHA to deal with third parties. He submits that all the necessary papers for clearance of car were signed by the importer Shri V. P. Abdul Latheef and S .....

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..... e learned JDR takes us through the findings of the Commissioner. The Commissioner has given a detailed finding with regard to the appellant having acted on behalf of Rajan and not on behalf of the importer. The learned JDR points out that it was the duty of the appellant to have checked all the documents correctly and should not have acted at the stranger behest. As there is a lapse of duty on his .....

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