TMI Blog2007 (1) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 24-1-2007 - [Order per: V.B. Gupta, J.]. - Present appeal has been filed under Section 130 of the Customs Act by the Appellant for setting aside the impugned order dated 21st November, 2005 passed by Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, Court No. II, New Delhi (hereinafter referred to as Tribunal). 2. Brief facts of this case are that five firms na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs which were already sailed from Mumbai Port to Dubai were called back. The contents of these containers were re-examined by the Custom officers and it was found that description of the goods was not as per the declaration filed in the shipping bills. As per the shipping bills, the description of the goods were? Ready Made Garments? whereas in fact the goods were old and used garments. These good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal filed by the Appellant against the adjudication order dated 19th August, 2003 has been dismissed by the Tribunal vide the impugned order. 5. It has been contended by the learned Counsel for the Appellant that the role of CHA in any export is only limited to submission of export documents with the Custom Department and it is the legal duty of the Department to verify the facts mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to any work related to clearance of cargo or baggage; ……………. (I) ensure that all documents prepared or presented by him or on his be half are strictly in accordance with orders relating thereto; ……………. 7. According to these regulations, the agent is duty bound to exercise due diligence to ascertain the correctness of information which he imparts to his client with regard to work r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n?. 9. These are finding of facts and we do not find any reason to disagree with these findings of the Tribunal, which are not perverse. 10. Since, very beginning the Appellant knew that the goods were mis- declared by the exporter and higher value was also mentioned to draw higher rate of duty drawback, we find no merit in this appeal and accordingly the present appeal is, hereby, dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
