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TMI Blog2010 (1) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 International. 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 filed by another person who did not have elementary knowledge of export of the goods or procedures thereto. On completion of investigations, Revenue authorities issued show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht 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 the exporters Mr. Rajnish Agarwal has stated that he had appointed Shri V.K. Singh as his CHA and he was not aware of the arrangements between Shri V.K. Singh ard Shri C.Satyapai Reddy. He would also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Singh as his CHA and that he is not aware of the arrangements between Shri V.K. Singh and Shri C. Satyapai 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 a/most 30 months cannot be accepted as it is clearly an afterthought. It is settled law that belated retraction has no value. He has further contended that his staff did not attend to the exports. But it is crystal clear from the statements of officers of ICD that his staff attended to the exports of Vishnu. 35.3 In view of the above, I am of the opinion that Shri V.K. Singh had full knowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 payments made to the current appellant were in order to abet a fraud and by any stretch of imagination cannot indicate that the appellant was aware of the fraud that was being perpetuated by the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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