9911796707
TMI Blog2016 (11) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... dentical and penalty has been imposed in each case in terms of the provisions of Section 112 of Customs Act. 3. Without going into the details of the matters involved in the imports, I reproduce the relevant Para of the impugned order of the original adjudicating authority wherein while dealing with the issue of imposition of penalty upon the present appeal, he has observed as under:- "58. Role of Notice No. 2 i.e. M/s. Unison Clearing Agency The issue also concerned the role of the M/s. Unison Clearing Pvt. Ltd. and Shri Pall Singh Lohia. I find that Shri Pall singh Lohia was stationed in the Mumbai office and had employed two persons namely Shri Pushpinder Singh and Shri Karnail singh who were looking after his work at Ludhiana. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e company and had not appointed Sh. Ankush Khullar and Kapil Oberoi as his agents and the payments were made to M/s. Jai Bhole Overseas on the advice of Sh. Ankush Khullar and Sh. Kapil Oberoi. Thus, it is clear from the statements of Sh. Pall singh Lohia that in cases of Bills of Entry at S. No. 8 to 13 of Table-III supra and Bills of Entry mentioned in Table -II supra (refer para 18) though the signatures of Shri Pall Singh Lohia were forged, still the Bills of Entry were with the Noticee No. 2. Though no fraud with revenue was committed in respect of these Bills of Entry, but the fact remains that the signatures on these Bills of Entry were forged by his employee Sh. Pushpinder Singh. The aforesaid fact has not been contradicted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with Sh. Pall Singh Lohia. 61 As regards the agency commission shown to have been reflected in the Books of Accounts the Noticee has stated that the same has been deposited by the employees of the company in the routine manner and the suspicion of the fraud came to the knowledge of the Director of the company only after it was reported by its another employee i.e. Sh. Karnail Singh. Further the statements of Sh. Ankush Khullar and Sh. Kapil Oberoi revel that they were not the employees of the Noticee C.H.A. and were not in any way known to the Directors of the C.H.A. Company. However the employee of the company i.e. Sh. Pushpinder Singh appears to have helped the aforesaid Noticees i.e. Sh. Ankush Khullar and Sh. Kapil Oberoi b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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