Home Case Index All Cases Customs Customs + AT Customs - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1478 - AT - CustomsRevocation of CHA license - Fraudulent export under Buy Back System were affected - Availment of excess ineligible Drawback - Held that:- When a person is not having a customs pass and a trainee employee as contended by the appellant, in that situation, the clearance were conducted is against the provision of CHALR, 2004, as the same was done without any authority of the appellant that the act was within the knowledge of the appellant - work has been brought by one Shri Mahesh Pande to Shri Sumit V. Ghatkamble to whom the appellant has allowed to use their CHA licence for some consideration - no permission has been obtained and that Shri Sumit V. Ghatkamble was not holding custom pass in the name of charged CHA while undertaking customs clearance of the subject export goods under the ten shipping bills of M/s. Leevon Overseas. Therefore, the charge under Article 12 has been proved against the appellant is beyond doubt - export clearance was held by Shri Sumit V. Ghatkamble and no clearance work was attended by any of the Director of the CHA firm or their employee having the custom pass - charges alleged against the appellants under CHALR, 2004 are stands proved - Decided against assessee.
|