TMI Blog2011 (7) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... proprietor of the CHA firm did not have any knowledge of the exporter and obtained photo identity card for Shri Anbu of M/s. Asian Shipping Services - In as much as Shri Anbu is not an employee of the CHA the CHA has failed to ensure proper conduct of and is held responsible for all acts of commission and omission of Shri Anbu in regard to his functions on behalf of the CHA - Hence the I.O s findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. We have heard both sides. We find that the adjudicating authority has given a clear, cogent and detailed reasoning for coming to the conclusion that Regulation 14(a), 14(b) and Regulation 14(d) and 14(l) as well as Regulation 20(7) have not been complied with but violated by the CHA. His reasoning is reproduced below:- (2) As regards violation of Regulation 14(a), the I.O. has relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed his clients, the charge is not proved. It is seen from the statement of Shri Anbu dated 11.2.2002 that his company, M/s. Asian Shipping Services used to obtain signature from Shri Kumar of M/s. Srilakh Shipping Services on import/export documents that Shri Kumar was not at all connected with the exporter they were handling and that Shri Kumar used to be paid Rs.500/- per bill. In such a situat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dance with the orders. Had the CHA perused the documents like invoice while signing the S/B they would have come to notice the huge difference in the declared value of the export goods i.e. Rs.102.94 as against the actual value of Rs.4/-. Hence the contravention of regulation 14(b) is also proved. (6) The CHA, evidently as admitted by Shri Anbu, employee of M/s. Asian Shipping Services, Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X
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