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TMI Blog2003 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that he has contravened the provisions of Regulation 14 (a) and Regulation 14(b) of the said Regulations, 1984 inasmuch as there is no authorisation from M/s. Craft Creations Collection Inc on whose behalf the Shipping Bill was filed by the Appellant. Further, the Appellant has not conducted his business either personally or through an employee approved by the competent Customs Authority inasmuch as that the work was being conducted by M/s. TCT Cargo Travels. This is established from the statement dated 19-8-97 of Shri Ashok Kalra. There is no force in the submission of the Advocate that as no show cause notice has been issued under Customs Act, action for revocation of licence can not be taken. In the present matter the facts clearly show the contravention of Regulation 14 and Regulation 20 of CHAL Regulations, 1984. The facts in Sharp Cargo Movers are different from the facts in the present matter. The allegation in that matter was that the Appellant had entered into criminal conspiracy for availing wrongful benefit of drawback which had, tell the matter regarding renewal of licence was decided, not been adjudicated. In the present matter licence has been revoked for not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs that "although there has been an act of omission on the part of the CHA through their employee there is no material evidence to indicate that they had the motive of exporting overvalued goods with the intention of claiming excessive drawback." 2.3 The learned Advocate mentioned that the Commissioner has, however, disagreed with the Report observing that the CHA had not taken any authorization either from Nitin Kapoor or Craft Creations Collections Inc. as is required under Regulation 14 (a) of the Customs House Agent Licensing Regulations (CHALR); that the CHA has also contravened the Provision of Regulation 14(b) as the Customs Clearance work was not controlled by CHA but by M/s. TCT Cargo Travels of which Kalra is a Director and that the Appellant has also failed to exercise proper supervision over his employee as Kalra had directed his staff to put his (Kalra's) initial on the export document and thus contravened Regulation 20(7) of CHALR. The learned Advocate contended that the Commissioner had failed to appreciate that the Shipping Bill, Invoice and other document bear the signature of the Exporter; that the fact that the Shipping document contain the necessary particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice can be issued for goods being exported improperly with an intention to claim excessive drawback and the said intention was being realized by excessive delegation by CHA, Appellant. He relied upon the decision in the case of Sri Kamakshi Agency v. Commissioner, 2002 (142) E.L.T. A87 wherein the Supreme Court has dismissed the SLP filed by Kamakshi Agency against the judgment of the Madras High Court which had upheld the cancellation of CHA licence observing that the fraudulent activities carried on by Power of Attorney holder are to be treated as having been carried out by Proprietor of Petitioner Company himself. The learned Senior Departmental Representative also relied upon the decision in Noble Agency v. CC Mumbai, 2002 (142) E.L.T. 84 (T). In reply, the learned Advocate emphasised that since the Appellant was granted CHA licence, he has an unblemished record as CHA. 5. We have considered the submissions of both the sides. The facts which are not in disputes are that the Appellant filed the Shipping Bill dated 8-8-97 of M/s. Crafts Creations Collection Inc. for export of 5000 pieces of ladies garment, Rayon/cotton ladies tops valued at Rs. 12,44,950/- under claim of drawbac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s out of country from 4-8-97 to 12-8-97 When I came here and enquired about my office activities then I have come to know from Mr. Rohit, employee of my firm that above mentioned S.B. was presently held up with Customs. He further, informs me that the above S.B. was prepared at our office on the basis of a copy of invoice received through Fax from Shri Nitin Kapoor of M/s. J.N Exports and the packing list also dictated by Mr. Nitin Kapoor on telephone at our office." [English translation of Statement as provided by the Appellant in Paper Book]. 6. Shri Rohit Sethi in his statement dated 27-8-97 has deposed that he is working in M/s. T.C.T. Cargo Travel (P) Ltd. as a manager and that the Shipping Bill in question was prepared by him and that one Subhash Kumar, employee of TCT Cargo Travels had put the initials of Shri Ashok Kumar Kalra on the said Shipping Bill. He has also deposed in the said statement that at the time of leaving India, Shri Ashok Kalra had instructed him as well as other Staff members of M/s. TCT Cargo and Travels that anybody may put his initials on any document relating to Customs clearance in case Shri S.L. Juneja was not readily available so that work related ..... X X X X Extracts X X X X X X X X Extracts X X X X
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