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TMI Blog2017 (6) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2005 and 2027258 dated 21.3.2005 were examined. It was found that the consignments contained ordinary starch powder though the export goods were declared to be OMEPRAZOLE @ USD 570 per kg. (Rs.26,000/- per kg.).Investigation revealed that the respondent had filed the shipping bill 2013389 dated 28.2.2005 for the export of OMEPRAZOLE on behalf of the exporter M/s. Pearl Pharma, Hyderabad. Statement of the CHA was recorded on 24.3.2005 wherein he stated that he was not aware of the details of the export made by M/s. Pearl Pharma, Hyderabad vide Shipping Bill dated 28.2.2005 and that Shri Kulandaivelu of M/s. Shri Bhabha Shipping Services, Chennai used the blank declaration forms signed by him for the export made by M/s. Pearl Pharma, Hyder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for his own monetary consideration and that on realizing this he was removed from the service and that since the importer had not filed the shipping bill, the question of getting authorization from the importer does not arise. 3. After adjudication, the Commissioner of Customs held that the allegations in the show cause notice do not sustain and dropped the proceedings. The order of the adjudicating Commissioner is as follows:- In view of the discussions, findings and conclusions herein above and also keeping in mind the various case laws cited above, I order as follows:- (i) the allegation against the Noticee CHA of having failed to comply with the Regulation 13(a), (b), (d), (e) and (n) of the CHALR, 2004 are not sustained and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Kulandaivelu was known to the respondent for the past six months and he regularly used to get clients for and make clearance through the respondent company. That in such circumstance, the argument of the respondent that the staff Shri Muninathan had handed over signed blank documents unauthorisedly should not have been accepted by the Commissioner. That the respondent/CHA is vicariously liable for the actions of his employee during the course of employment and hence the charge of violation of Regulation 13(a) is proved. The adjudicating authority has wrongly concluded that such act was only breach of trust committed by the employee Shri Muninathan and that it was without the knowledge of the respondent that Muninathan handed over the bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant time, he was out of station. This statement of respondent was corroborated with the statement of Shri Muninathan who is the clearing clerk of the respondent. Shri Muninathan has accepted that he has given signed shipping bill to M/s. Shri Bhabha Shipping Services which was kept by the respondent for the purpose of emergency during his absence. Coming to know about the loss of the signed shipping bill, the respondent has immediately lodged a complaint before the Police. After coming to know that Muninathan was involved in the illegal activity, he was immediately removed from employment. That the respondent has submitted detail reply to the show cause notice stating the correct facts. Shri Muninathan had taken and used signed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts without the knowledge of the respondent and also in his absence. In such circumstance, respondent cannot be held to be liable for violation of Regulations under CHALR, 2004. Further, the case laws cited by the Commissioner in the cases of C.J. Joshi & Sons Vs. Commissioner of Customs, Kandla reported in 1999 (113) ELT 900 (Tri. Mum.) and Trinity Forwarders Vs. Commissioner of Customs, Chennai reported in 2005 (192) ELT 407 (Tri. Chennai) have held that revocation of license is a grave punishment as it deprives the person concerned, the means of livelihood for the rest of his lifetime. That, therefore the allegations concerning failure to comply with the obligation under Regulations of CHALR, 2004 cannot be visited with the consequence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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