9911796707
TMI Blog2017 (5) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... address given on record, but subsequently he left the premises, therefore at the stage when the exporter had left the premises the allegation against the CHA is not proved that he dealt with export consignment on behalf of the non-existent exporter. The appellants CHA is not in anyway concerned with or was aware of the valuation of the goods so it cannot be expected from a CHA to know whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that he had filed the documents for non-existent party and the goods cleared just for claiming drawback. The exporter had given a false address and reported to the department s office. In compliance to summons to Asian Exports and proprietor Shri Sajid, no remittance was cleared on the goods exported by Asian Exports. There is a an allegation on the appellants that they have aided and ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of readymade garments there is no issue of fraudulent availment of drawback. The allegation made by the adjudicating authority is not sustainable for the reason that if at all some exporters name is fictitious, the CHA is not concerned with actual exporters and name and whereabouts. As regards the allegation that the exporter is a nonexistent party, he submits that in the investigation it was foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bill for cutting tools. The reasoning given for imposition of penalty on CHA is that he has dealt with a non-existent exporter. In the investigation it was revealed that the exporter was existing on the address given on record, but subsequently he left the premises, therefore at the stage when the exporter had left the premises the allegation against the CHA is not proved that he dealt wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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