9911796707
TMI Blog2014 (10) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... , proprietor of present CHA denying having filed the shipping bills. As such, the sole statement of Shri Rakesh Kumar, which is also being faced with the statement of Shri S. Malik without any collaborating evidence, cannot be made basis for penalizing the appellant. The entire case of the Revenue is based upon the assumption and presumption inasmuch as the notice alleges allowing of misuse by the CHA and the impugned order holds him responsible for any misuse or his having no control over the G and H Card holders without coming to a finding who filed the shipping bills. There is no handwriting opinion in respect of signatures appearing on the shipping bills nor their CHA card holder examined by the Revenue. There are no merits i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded wherein he deposed that the shipment was given to him by one Shri S. Malik of M/s. Cargo Care. Shri S. Malik, proprietor of M/s. Cargo Care contacted him for its consignment. As a consequence of his statement, statement of Shri S. Malik of Cargo Care was recorded wherein he denied having booked the said export consignment and further denied having put his signatures on shipping bills. However, he revealed that he has 14 G and H Card holders from whom he is taking ₹ 3000/- to ₹ 5000/- per month. However, he did not accept that the shipping bills were signed by any of his G and H Card holders. No enquiries were made by the Revenue from any G and H Card holders by the present CHA. 4. On the above basis, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietor of present CHA denying having filed the shipping bills. As such, the sole statement of Shri Rakesh Kumar, which is also being faced with the statement of Shri S. Malik without any collaborating evidence, cannot be made basis for penalizing the appellant. Further, the adjudicating authority is also referring to the fact that present CHA failed to control the G and H Card holders; without arriving at a finding that the shipping bills are filed with the signatures of G and H Card holders. There is no allegation much less and evident to that effect on the record. The entire case of the Revenue is based upon the assumption and presumption inasmuch as the notice alleges allowing of misuse by the CHA and the impugned order holds him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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