TMI Blog2008 (8) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities of Central Intelligence Unit of ACC seized the goods declared as Gear Cutting Tools of Cobalt Bearing High Speed Gear Cutters attempted to be exported under nine different consignments. The authorities found that the goods were found to be used and damaged gears of no commercial value were declared as new. In the follow up investigations, it was revealed that the earlier few like consignments were exported. After the completion of the investigation, show cause notices were issued to various assessees and also to the current appellant. The current appellant is CHA and penalty was sought to be imposed under the provisions of Section 114(iii) of the Customs Act, 1962 for aiding and abetting the improper/illegal export. After cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the one of their employee i.e. Shri Dhuri. It is his submission that the Director of the appellant had clearly accepted that Shri Dhuri was their employee. Having accepted the fact that Shri Dhuri was their employee, the responsibility of illegal use of the pass given by the appellant, lies on the appellant. 5. Considered the submissions made at length by both sides and perused the records. The entire case of the Revenue is that the appellant being CHA should have informed the customs authorities that the consignment that was sought to be exported is not as is declared in the shipping bills. It is seen from the record that the said shipping bills were filed by Shri S.N. Dhuri on his own. It is an admitted fact that the Shri Dhuri wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said six months from the date of issue or last renewal? 3. The point-wise information furnished is as below : 1. The Temporary Customs Pass was issued on 18-11-1996. 2. The Customs Pass was again issued on 11-1-2001 for the period of six months (i.e. valid up to 10-7-2001). 3. Period of his employment is as follows: Sr. No. Name of CHA CHA No. Date of issue of Customs pass Date of expiry of Customs pass 1. M/s Lalji Jadhavji Sons 11/315 14-11-1996 13-7-1997 2. M/s A.R. Michael 11/838 11-1-2001 11-7-2001 4. Not available 5 6 : The Customs Pass is not valid if the same is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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