9911796707
TMI Blog2002 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... f the two above-captioned cases, I take up both the appeals for final disposal with the consent of both sides. 2. The appellant is a Customs House Clearing Agent and has filed a shipping bill for two companies for export of readymade garments under claim for drawback. The Customs Officers, on examination, found that the containers instead of having the declared readymade garments, were staffed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Shri M.N. Biswas, learned Consultant for the appellant draws my attention to the impugned order passed by the Commissioner. He also submits that there is no discussion in the said order as regards the appellant's involvement in the mis-declaration of the goods as regards their description and value. He submits that under C.H.A. Licensing Regulations, the Customs House Agent is required to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearing agent who is under an obligation to check and find out the correctness of the declarations made by the exporters. Inasmuch as in the instant cases, the appellant has failed to find out the correctness of the declarations made by the exporters, he has acted irresponsibly and has exposed himself to the penal liability. 5. I have considered the submissions made from both sides and have go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi referred supra, has held that a C.H.A. can act only in accordance with the instructions of the exporters and it is for the exporters to ensure the correctness of the value declared in the export documents and not for the C.H.A. to compare the invoice price with the market price of identical goods. I also note that there is no occasion for the C.H.A. to examine the goods before filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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