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TMI Blog2014 (3) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... nt letter stated that he was not employee, but worked on commission basis – Therefore, apart from statements of persons referred to, Dnyaneshwar's own version is not in consonance with stand of appellant – Terms, that Dnyaneshwar would be given authority letter for handling documents on behalf of clients coupled with fact that Dnyaneshwar was to be solely responsible for settlement of disputes wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, West Zone Bench at Mumbai in Appeal No. C/784/10. 2. It is submitted that this Appeal raises substantial questions of law and particularly as formulated in the memo of this Appeal. The Tribunal has misdirected itself in holding that the appellant has sub let his customs house agent license illegally and unauthorizedly in faovur of one Dnyaneshwar. The said Dnyaneshwar was an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Court of Appeal which would permit the appellant to indulge in re appreciation and re appraisal of the factual materials before the Tribunal and equally before the Commissioner of Customs, Mumbai. Both have concurrently held that the version of the appellant that Dnyaneshwar was his employee has not been supported by Dnyaneshwar himself. The terms and conditions of the appointment letter have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant, both introduced by the firm and those introduced by Dnyaneshwar coupled with the fact that Dnyaneshwar was to be solely responsible for settlement of disputes with the statutory authorities, in charge of and maintaining secrecy of the bank account goes to show that the contract was not of employment, but something else. The finding of fact that the license has been thus sub let ..... X X X X Extracts X X X X X X X X Extracts X X X X
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