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TMI Blog2012 (3) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, Jawalapuri, New Delhi filed four shipping bills all dated 26/03/1999 for export of cotton P/L ladies blouse, tops declaring a C F value ranging from US $ 8.40 to US $ 8.95 per piece totally declaring an FOB value of ₹ 75,18,910/- and claiming a drawback of ₹ 12,03,024/-. When the goods were examined they were found to be old and used goods of various compositions and the description of the goods in the export documents was found to be wrong as also the value of the claimed for export was found to be highly inflated and no drawback could be claimed or drawn thereon. The CHA was asked to bring the exporter to attend the 100% examination of the goods and produce the relevant documents such as contract, letter of credit, etc. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements of Shri C.B. Singh, employee of the CHA firm has also recorded wherein he had inter alia admitted that he knew Mr. Maheshwari as a freight broker for the last 7-8 years and he had met Mr. Tarun Sharma and another person at the office of Maheshwari and the shipping bills along with original IEC code of Balaji Traders were handed over to the CHA firm by Shri Maheshwari. When the Customs called for the exporter for the examination of the goods, Shri Maheshwari introduced himself as Export Manager of Balaji Traders and signed the documents as such. Statements of Shri Maheshwari was also recorded under Section 108 of the Customs Act, 1962 wherein he, inter alia, admitted that he had introduced Shri Tarun Sharma to the CHA firm, with whom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge that the goods under export were old and used clothes of little or no value and the goods were not new garments as declared in the export documents. In view of these, he has not aided or abetted any offence punishable under the Customs Act and therefore, there is no justification for imposition of penalty on him. 3.1. The learned counsel appearing for Mr. Bhim Sen Singh, also submits that he had accepted the work of CHA in respect of these consignments since the same was recommended to him by Shri S.K. Maheshwari, whom he knew. The sample shown to him before export was new and he had no reason to believe that the goods actually contained in the export consignments were old and used clothes. He has declared the value in the export do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the person who signed the shipping bill as Export Manager of the exporter. Thus it is obvious, that Shri Maheshwari, who impersonated as the exporter was fully aware of the dubious nature of the transactions and aided and abetted the same and, therefore, he is rightly liable to penalty under Section 114 of the Customs Act, 1962. 4.2. As regards the CHA, the learned AR submits that the CHA is guilty of abetment. The CHA did not know the exporter which he was required to do as per his responsibilities under the CHALR as it stood at the relevant time, but he received the documents from Shri S.K. Maheshwari. Further, at the time of examination when Shri S.K. Maheshwari was present and signed as the Export Manager of the exporting firm, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly established and accordingly, he is liable to be penalized under Section 114 of the Customs Act. 5.2. As regards Shri S.K. Maheshwari, even though he had no locus standi to get involved in the transaction, he dealt with the consignments by handing over all the documents to the CHA without verifying the genuiness of the same and subsequently when the goods were examined, he acted himself as the Export Manager of the exporting firm, M/s. Balaji Traders, even though he was not an employee of the exporting firm. In other words, he was impersonating as the authorized representative of the exporter. It is difficult to believe that he undertook this activity on the basis of friendship with the exporter. Further he did not make any efforts to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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