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TMI Blog2011 (2) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... fully indicate the dates of the Bills of Lading issued for the impugned exports and in the process helped the exporters to claim drawback fraudulently. The advocate appearing for the Appellant is not very conversant with the detailed facts of the case but he submits that as a shipping agent they have violated no law which could lead to penalty under the Customs Act. According to him the date of any Bill of Lading should be hardly of any concern to the Customs Department. His main argument is that neither the Show Cause Notice nor the adjudication order states the provision of the Customs Act contravened by them. On the other hand the Departmental Representative argues that this is a case wherein the exporters defrauded the government of val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the impugned consignments were also noticees. The Appellant is one of the three shipping agents. 6. The allegation in the SCN against the three shipping agents was that in the concerned Bills of Lading, they did not truthfully indicate the date of receipt of the goods in their custody and the dates in the Bill of Lading were manipulated to facilitate fraudulent receipts of export proceeds. The gap between the date of receipt of the export goods by the shipping agent and the date of the corresponding Bill of lading was in some cases as much as three to four months. 7. Realization of foreign exchange is a necessary condition for sanction of drawback as is seen from the second proviso to Section 75 of the Customs Act, 1962 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to confiscation under Section 113(d) and 113(i) of the Customs Act. Consequently penalty under Section 114 of the Customs Act has been imposed on the main noticee namely Shri. Rajeev Verma. Further penalties have been imposed on the three shipping agents on the basis of the charge that they helped Shri Rajeev Verma in exporting goods contrary to prohibitions in force and hence penalties have been imposed on the shipping agents under section 114 of the Customs Act. The present appellant is one such shipping agent on whom penalty of Rs. 2,00,000/- has been imposed under Section 114 of the Customs Act. In this Appeal the Appellant is challenging the penalty imposed. 8. During the relevant time export proceeds of goods exported to Russi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dates of the Bills of Lading were shown as dates after which the LCs were opened so that the documents got negotiated by the banks for settlement from "Repayment of State Credit Scheme" without any hassles. If the dates of Bills of Lading indicated the actual dates on which the Shipping Agents took possession of the goods, such dates would have been prior to the dates of Letters of Credit and therefore the banks would not have negotiated the Bills of lading and made payments from "Repayment of State Credit Scheme". It is in this manner that the shipping agent helped the exporter in claiming fraudulent drawback. 10. Against the brief sketch of the fraudulent scheme as above the arguments raised by the appellant can be examined and fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r receiving the goods into his charge the carrier or the master or agent of the carrier shall, on demand of the shipper, issue to the shipper a bill of lading showing among other things : (a) The leading marks necessary for identification of the goods as the same are furnished in writing by the shipper before the loading of such goods starts, provided such marks are stamped or otherwise shown clearly upon the goods if uncovered, or on the cases or coverings in which such goods are contained, in such a manner as should ordinarily remain legible until the end of the voyage. (b) Either the number of packages or pieces, or the quantity, or weight, as the case may be, as furnished in writing by the shipper. (c) The apparent ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d without supplying any relied upon documents and hence the adjudication order is passed in violation of principles of natural justice. This is basically a question of fact and it is to be verified whether this contention was raised before the adjudicating authority. The reply given by the appellant before the adjudicating authority is not submitted along with appeal papers and hence this contention can be verified only with reference to what is recorded in the Order-in-Original. It is seen from para 150 of the order, summarizing the submissions made by the appellant before the adjudicating authority that no such ground was argued. So we do not find any merit in this argument at this appellate stage. 14. The next argument is that mens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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