9911796707
TMI Blog2000 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s. K.K. Sharma had sublet their work of Customs clearance to another company by name "TRACK" who were not authorised by the Customs Department to deal with the Customs clearance work. It was alleged that sub-letting of their work was apparent from the fact that M/s. Indian Institute of Pulses Research, Kanpur had appointed CHA M/s. Krishan Kumar Sharma to handle their Bill of Entry No. 764989 dated 28-4-1999; that the CHA should have raised the bills for his services to M/s. Indian Institute of Pulses Research, Kanpur and payment should have been received by the CHA; that the Bill in the instant case for the services was raised by M/s. Track to the said importer and payment was received by them; that subsequently the CHA raised the bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods were cleared through the Customs by the appellant themselves; that after clearance work, the bill for agreed upon amount was raised by the appellant in favour of M/s. Track; that M/s. Track raised their own bill under different heads; that the format of the bills by M/s. Track is the same as that of the appellant, therefore, Customs Authorities have presumed that the Customs clearance work was handled by M/s. Track. Ld. Counsel submits that it was contrary to the facts on record; that there was no evidence on record to show that M/s. Track handled the Customs clearance work. Ld. Counsel submitted that the evidence was otherwise. It clearly showed that the appellant filed Bills of Entry on behalf of the importers and cleared the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed that the appeal may be allowed. 5. Shri R.D. Negi, Ld. DR submitted that the two bills clearly showed that M/s. Track had issued the bills; that M/s. Track was not the Customs House Agent and was not authorised to handle Customs clearance work. He submitted that bill issuance clearly showed that M/s. Track was handling Customs clearance work for and on behalf of the M/s. K.K. Sharma. Ld. DR also referred to signing of Annexure 2 by Shri Choudhry and submitted that Shri Choudhry was not authorised to sign any document annexed to the Bill of Entry. Reiterating the findings of the Ld. Commissioner, Ld. DR submitted that the case of sub-letting has been established and therefore, the authorities below have rightly revoked the Customs House ..... X X X X Extracts X X X X X X X X Extracts X X X X
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