9911796707
TMI Blog2002 (3) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... had not paid any Customs Duty, since all signature were forged. The goods were delivered after such clearances to M/s. Mahavir Industrial Supplier, the importer. This modus operandi was found to be conducted on 11 other such import consignments, which were located. The admission of the employee and result of the enquiry also extend to revelation of forging of export document declaration and signature also. 2.Since it appeared that consequent to the forgery committed, Shri Masood Pasha, Clerk and Shri S. Gilbert, Manager of the CHA, cleared imported goods from Bangalore Air Cargo Complex without examination, assessment and payment of duty and that these two employees of the CHA had connived with the exporter to misdeclare export goods as ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2,31,351/- appropriated from the deposit of Rs. 4 lakhs made by CHA against the differential duty demand made on the individual importers and ordered the appropriation of the balance Rs. 1,68,649/- towards the penalty imposed under Sections 112 and 114 of the Customs Act, 1962. 4.We have heard both sides and considered the matter and find :- (a) There is no contest before us as regards the findings on forgery and the misappropriation of duty amounts as recovered from the importers by the Manager and the Clerk of the CHA. The Commissioner has recorded in Para 54, that there is no evidence of the importer's involvement in the frauds committed by Shri Masood Pasha, Clerk of CHA and the led him to exonerate them from Penal liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in Para 54 has based it on the following grounds to attract VICARIOUS LIABILITY. (i) No proper supervision/monitoring was exercised by CHA on transactions by their representatives (SIC-employees) with Customers. (ii) No verification effected, signatures made in a casual manner, resulting in misdeclarations of value and incorrect applications of foreign exchange rates documents not verified. (iii) Blind faith shown on their employees, no audit conducted by CHA. (iv) Rs. 4 lakhs deposited immediately on fraud coming to light is liable for adjustment. (v) There is no reason to believe that CHA had not gained from such frauds, since it is a case of negligence of duty. We find the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate Limited Company, Head Quartered at Bombay about the criminal intent and conduct of the Manager and the Clerk at Bangalore Branch. We cannot, therefore find any reason of a visit of penalty under the Customs Act on CHA company. When we find no liability on penalty under Customs Act, Section 112 or 114, and the appropriation as ordered is also not approved, consequent benefits should flow to the CHA. (c) During the hearing, the Advocate has produced letter No. C. No. VIII/13/01/96, dated 13-12-2001, which is conveying the Bangalore Commissioners pleasure of Renewal of the CHA licence for 5 years with effect from 13-11-2001 to 12-11-2006 operative at Bangalore. This reinforces our view that there is no case to call for a penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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