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2009 (12) TMI 419 - CESTAT, NEW DELHIPenalty – MD of Custom House Agent stating that person who gave him export documents had prepared Annexure-A and signed shipping bills and that person had received invoice from forwarding agent. However, if he was only acting as Custom House Agent, there was no explanation how he become aware of these facts. Employee of Custom House Agent knew that this signature on shipping bill was forged by forwarding agent and the other person, but still did not take any action them. Held that- forged shipping bills in name of Custom House Agent were filed with full knowledge of its MD and employee. Imposition of penalty on Custom House Agent upheld.
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