9911796707
TMI Blog2011 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - There is no system of electronic signature or making sure at least that filing is done only using the user-id and password of the CHA stated to be filing the Bill of Entry - there are system defects. So there has to be collateral evidence to show that the Bills of Entries have been in fact filed by the concerned CHA - Held that: department has the freedom to unearth reliable evidence showing the involvement and knowledge of the CHA in the matter of the fraud and are free to proceed against the Appellant under Regulation 20(2) of CHLAR based on such evidence - Decided in favour of the assessee - C/646/2009 - C/100/2011(PB) - Dated:- 4-3-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forged and the actual bills of lading were gathered from the shipping lines which revealed import of woolen Rages, Electronic Goods, Co-axial cables, PU Fabrics, Yarn and other articles mis-declared as Assorted Printed Books . Bills of Entry in the above mentioned cases were filed by the CHA M/s. P.P. Dutta Wing Cdr. (Retd.) holding CHA licence No. R-2/96. The importing firms have been found to be fake. It was not possible that fraud of such magnitude could have been done without the knowledge of CHA. CHA P.P. Dutta Wing Cdr. have failed to discharge their obligations as CHA as required under Regulation 13 of the CHALR, 2004 in as much as they have handled the import of fake and non-existent firms. They have failed to obtain the requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order No. 16/POLICY/MKG/2009 dated 17-8-2009. So the Appellants pray that principles of natural justice have not been complied with and as a consequence of this arbitrary suspension order they have been put out of business for the past eight months denying livelihood of the proprietor of the firm and its employees. They pray for quick relief from the Tribunal by revocation of the suspension of their license. 5. The Ld. DR on the other hand states that this is a case where 44 fraudulent Bills of Entries were filed in the name of CHA which resulted in revenue loss to the extent of about Rs. 5 crores. He argues that it is quite unlikely that these many fraudulent Bills of Entries could have been filed in the name of this CHA without their kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sk for mercy. Neither is it an opportunity for the adjudicator to just restate the initial suspicion. These are not stated explicitly in the Board s circular because it is an obvious judicial principle. But most of the officers do not seem to understand. So this position is being explained here. 9. While the allegations against the Appellant are very serious, there is a serious issue that there is no evidence against him except the Bills of Entry in computer which show that the BEs were filed by the Appellant. But it is a hard fact that the existing controls on filing of Bills of Entry in EDI system has no means to confirm based on the database, that a Bill of Entry has been in fact filed by the CHA whose name appears in the database. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
