Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 437 - AT - CustomsFraudulent drawback - fake bank realization statements (BRCs) - Held that: - the appellants were the CHA in respect of the exporters involved in 62 shipping bills wherein the BRCs were found to be fake and the exporters themselves have been found to have obtained IE Codes by giving non-existent addresses. In such circumstances, the needle of suspicion would also ordinarily fall on the CHA as one who had plausibly connived or at least abetted in the fraud. However, from the facts, what emerges is that there is no allegation that the appellants themselves were hand-in-glove with the fraudulent exporters. Appellants had only opened a branch office in Tirupur to cater to the ICD / CFS which were located there. Pre-signed shipping bills or bills of entry were kept in the Tirupur office for use by the staff working there. From the facts, it is also not disputed that one Mr. Ranganathan, an employee of their Tirupur branch had misused such pre-signed documents and was ostensibly in league with the exporters filed the export documents in their name and facilitated the fraudulent claims of drawback. While the appellant surely deserves a rap on the knuckles, revocation of the license for acts and commissions committed by their employee without their knowledge or intent is surely an overkill - appeal allowed.
|