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TMI Blog2018 (5) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of the invoices, thereby declaring lesser value and changing the description of the goods to Paper-Rolls . This clearly establish the contravention of various Regulations under CBLR, 2013. It was imperative for the Customs Broker to keep control and supervision over the conduct of their employees. The appellant cannot escape the vicarious liability for the action of their employees. Impugned order upheld - appeal dismissed - decided against appellant. - Appeal No. C/50754/2018 (C/MISC/50318/2018 & C/STAY/50317/2018) - Final Order No. 51744/2018 - Dated:- 8-5-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Ms. Prabjyot K. Chadha, Advocates for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the whole amount of security deposit of ₹ 10,000 has been ordered along with blacklisting Shri Rajendra Prasad who was an employee of the appellant holding G-card‟. Aggrieved by the impugned order, the present appeal has been filed. 2. With the above background, we heard Ms. Prabjyot K. Chadha and Shri Rakesh Kumar, DR. 3. Arguments advanced by the learned counsel for the appellant is summarized below: (i) On behalf of M/s Pax Technology, the bills of entry for 12 disputed consignments were filed by five different CHAS, but only 4 bills of entry were filed by the employee of the appellant. (ii) The bills of entry have been filed by Shri Rajendra Singh ( G-card‟ holder) in the name of the appellant but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard‟ holder) by collecting documents from one Shri Randheer Singh. During the interrogation of Shri Rajendra, alias Raju, it stands admitted in the statements that he had carried out forgery of the import invoices using his computer and using such forged invoices, misdeclared the import goods in the bills of entry filed in terms of both valuation as well as description. It further stands admitted that such forgery was done to hoodwink the requirement of import licence from the Wireless Planning and Coordination Wing, and also to escape from the rigors of customs examination, so as to get the goods cleared under the Risk Management Scheme (RMS). 7. It stands established on record that neither Rajendra Prasad, alias Raju ( G-cardR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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