9911796707
TMI Blog2015 (6) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... fact the appellant had simply obtained the export documents from Shri Deepak Joshi who had received the same from Shri Kunal who was not an authorized representative of the exporter. In this view of the matter, we find that the violation of Regulation 13(o) is established. Regarding violation of Regulation 19(8), it is seen that Shri Sanjay Gawand signed the request letter for amendment of Shipping Bills despite being a temporary pass holder of the CHA, who is not authorized to sign such documents. The CHA admits that this happened due to inadvertence. Therefore violation of Regulation 19(8) is established in that the CHA exercised no control in ensuring that his employees do not make any omissions or commissions in violation of the Regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Shipping Bills on 20-3-2012. Although, the invoices in both cases remained the same as well as particulars like packages number, quantity of scarves, description of scarves and the consignee. Only FOB value and unit price were changed in the new Shipping Bills resulting in reduction of claim of drawback from ₹ 7,74,837/- to ₹ 4,56,862/-. According to Revenue, letters submitted by CHA to the CWC (Custodian) and Appraising Officer were written only to avoid detection because amendments to Shipping Bills after the generation of Shipping Bills and before issue of LEO, can only be allowed by the Deputy Commissioner/Assistant Commissioner. Based on an investigation report, the CHA License was suspended by Commissioner of Customs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Shipping Bills and it was the duty of' the Appraiser, to forward their request to the Assistant Commissioner. Further, they had verified the antecedents of the exporter. They had not done any act which violates Regulations 13(n) and 13(o) or Regulation 19(8). In the end it was submitted that the punishment is disproportionate to the purported offence. 4. The ld. AR reiterated the findings of the Commissioner. At the outset he stated that delay in inquiry proceedings is to a large extent on account of the appellant. After the notice was served in August 2012 three personal hearing letters were returned undelivered . The appellants then intimated change of address on 21-5-2013 and again sought one adjournment of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b), 13(d), 13(p), 13(n), 13(o) and 19(8). Regulation 12 requires that no licence shall be sold or transferred. The CHA does not deny that the business customers were brought to them by Shri Deepak Joshi on payment basis who is not their employee. The reason for the change of Shipping Bills was stated to be on account of certain godown problems. Merely because some payment was made per Shipping Bill to Shri Deepak Joshi does not lead to the conclusion that the license was sub-let. A statement, recorded under Section 108 of the Customs Act does not conclusively prove that the license was transferred. In fact if the license was transferred it is unlikely that Shri Deepak Joshi would be paying money on per Shipping Bill basis to the CHA. No evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties, which necessitated filing of fresh Shipping Bills. In our view, whatever be the reason for filing fresh Shipping Bills, there is no positive evidence forthcoming that the Shipping Bills were filed because of any detection by the Customs. The allegation that amendment in Shipping Bills is allowed only by the Assistant Commissioner/Deputy Commissioner, we find that informing the CWC (Custodian Appraiser) is acceptable. It was for the Appraiser to seek amendment from the Assistant Commissioner/Deputy Commissioner. The procedure does not state that the papers for amendment should be handed over to the Assistant Commissioner personally and that they cannot be handed over to the Appraiser. Thus we do not agree that Regulation 13(d) is vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m M/s. Galaxy Export mentioned in the IEC was found non-existence or incomplete. The address which was found existing was not being used for conducting business. The IEC Code was obtained on 15-11-2011 but the address of directors could not be located. It appears that the IEC Code had . not been obtained with a clean intention. The regulations mandate that the CHA should verify the antecedents of the exporter, the identity and functioning of his client at the declared address by using reliable independent and authentic information. This was not done by the appellant. In fact the appellant had simply obtained the export documents from Shri Deepak Joshi who had received the same from Shri Kunal who was not an authorized representative of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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