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2017 (6) TMI 697 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - penalty - manufacturer/exporter was fraudulently misusing the DEPB benefit scheme by declaring export goods as OMEPRAZOLE - case of respondent is that he has not handed over the documents to unauthorized persons to conduct business at customs. The documents were taken away from their office and handed over to unauthorized persons with the help of one staff - Held that: - The records reveal that the signed documents which were kept by the respondent for use in emergency while he was out of station was taken unauthorisedly by Muninathan and handed over to M/s. Shri Bhabha Shipping Services for his own gain. There is no evidence in the present case to show that the respondent / CHA had received any monetary gain. Apart from the allegation that he had kept signed shipping bills which was unauthorisedly taken away by the employee and misused by him. There is nothing brought out by the department implicating the CHA on the allegations raised in the SCN. Shri Muninathan himself has admitted that he has done such acts without the knowledge of the respondent and also in his absence. In such circumstance, respondent cannot be held to be liable for violation of Regulations under CHALR, 2004. The allegations concerning failure to comply with the obligation under Regulations of CHALR, 2004 cannot be visited with the consequence of revocation of license and imposition of penalty. Appeal dismissed - decided against Revenue.
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