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2016 (5) TMI 499 - AT - CustomsRevocation of CHA licence and forfeiture of security deposit - Seizure of Red Sanders Wood Logs - alleged involvement in documentation in respect of consignment of Red Sanders Wood Logs attempted to be exported which is prohibited and not allowed for export - Held that:- it is absolutely clear that documents was forged and last page of declaration which appears the signature is not signed by the appellant or his partner for the purpose of clearance of Red Sanders Wood Logs. This made very clear that documents which is used for clearance of Red Sanders Wood Logs has not been signed by the appellant or his partner or any other authorized person. It is also apparent on record from the entire proceedings that the documents was forged which was submitted by Shri Shailesh Bhanushali on his own and who was not authorized to submit the documents. Even CMC staff has also made serious mistake in accepting the documents from an unauthorized person which resulted into serious offence of attempted smuggling. From enquiry and statement of Shri Parvez Irani, it clearly appears that Shri Shailesh Bhanushali on his personal capacity colluded with the exporters for clearing the Red Sanders Wood Logs and from entire modus operandi which he has adopted, it is found that appellant or his partner is nowhere concerned either in the preparation of the documents or submission thereof. It is also found that there is allegation on the appellant for non-compliance of the Facility Notice No. 41 of 2009, dated 10-7-2009 and Public Notice No. 10/2010, dated 3-2-2010 according to which CHA is supposed to check and verify online the shipping bills filed in their name, so that if such forged shipping bill is filed, the same can be detected and smuggling of Red Sanders Wood Logs could be avoided. In this regard, we agree with submission of the appellant that at material time details of only those shipping bills which are filed online would be available. In the present case shipping bill was filed at the CMC for which Thoka Number is required without which CHA would not know that such shipping bill was filed, this because Customs House EDI system did not give the list of shipping bills which are filed at the Service Centre, only those shipping bills filed online get displayed on the system during the relevant period. Since the documents filed without knowledge of the appellant, the shipping bill has not been reflected in the system. This explanation given by the appellant was found satisfactory. Even if it is assumed that there is failure on the part of the appellant regarding non-compliance of facility notice and public notice that they have not checked filing of said Shipping Bills online, that alone does not suggest that appellant was involved in the documentation or in clearance of attempted smuggling of the goods. The charges have been proved only on the basis of statement of Shri Shailesh Bhanushali which is unauthorized employee and he was not authorized to file any documents and the documents was also forged and there is no corroborative evidence to support the statement of Shri Shailesh Bhanushali. Moreover Shri Shailesh Bhanusftali has subsequently changed his statement in examination and re-examination that filing of forged documents to the CMC was not known to the appellant. Therefore, the appellant is nowhere involved in the alleged smuggling or submission of forged document related thereto or abetted to the said offence. The impugned order revoking the CHA Licence is not legal and proper. - Decided in favour of appellant
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