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TMI Blog2012 (12) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to seek rental income for putting signatures on blank documents. It has also been found that during the period in question the appellant was not doing any active job of Customs House Agent and was busy only signing the documents and that there was no reason to give any opportunity to the appellant to seek such income exposing the revenue to huge risk. Held that:- there is no error in the order passed by the Tribunal. - if a power of attorney holder of a Customs House Agent commits fraudulent activities then the principal is responsible to the same extent. Decision in the case of Sri Kamakshi Agency v. Commissioner of Customs, Madras (2000 (11) TMI 144 - HIGH COURT OF JUDICATURE AT MADRAS) followed. - CUSAP No. 2 of 2012 (O & M) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the appellant put forward the plea of alibi. 3. The Tribunal has recorded further findings in categorical terms that the license given to the Customs House Agents is not an instrument to seek rental income for putting signatures on blank documents. It has also been found that during the period in question the appellant was not doing any active job of Customs House Agent and was busy only signing the documents and that there was no reason to give any opportunity to the appellant to seek such income exposing the revenue to huge risk. 4. We have heard learned counsel for the appellant at a considerable length and are of the view that there is no error in the order passed by the Tribunal. The findings have been recorded in categorical te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some extent to assist the Department with the various procedures such as scrutinizing the various documents to be presented in the course of transaction of business for entry and exit of conveyances or the import or export of the goods. In such circumstances, great confidence is reposed in a Custom House Agent. Any misuse of such position by the Custom House Agent will have far reaching consequences in the transaction of business by the Custom House Officials. Therefore when the applicant who had thirty years of experience as Custom House Agent, when he paved the way for his Power of Attorney to indulge in serious malpractices which ultimately resulted in loss of revenue to the Custom House to the extent of more than 80 lakhs, there is ever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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