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TMI Blog2009 (8) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for the Respondent. [Order]. The brief facts of the case are that M/s. Global Exports obtained two Advance Licences dt. 8-8-2001 and 13-2-2001 under the DEEC scheme for import of upholstery fabrics without payment of Customs duty against export of seat covers made out of duty-free materials, and cleared 5 consignments of upholstery fabrics without payment of duty on executing two bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld the goods which were imported by Global Exports. On the basis of the above investigations, a show-cause notice dt. 17-3-2003 was issued, inter alia, proposing imposition of penalty upon the present appellant who is a CHA for submission of fake bank guarantees and acting as agent of Global Exports, a fictitious firm, with the Customs department without any written authorization and allowing cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be expected to have knowledge as to what happened to the goods after handing them over to the transporters. The signature of the importers on the Bill of Entry is sufficient compliance of the obligation on the part of the CHA to get authorization, as held by the Tribunal in P.P. Dutta v. CC, New Delhi - 2001 (136) E.L.T. 1042. There is no material on record which brings out any commission or o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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