TMI Blog2018 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... that he must promptly pay the Government all moneys received from the client for duties and taxes. The appellant’s plea that he was never concerned with the goods illegally exported, being merely an agent of the exporter is nothing but an eye-wash Keeping in view the obligations of the CHA as enshrined in Rule 11 of the Regulations 13 of the Regulations’ 2013, it is crystal clear that no inferior quality goods can be exported and imported, that too, for a period of more than two years continuously without the knowledge of the CHA. The defence of the appellant also stands vitiated from his own admission that he used to receive a percentage of the duty drawbacks and other benefits apart from the normal charges - it is held that the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Trading, Dubai, UAE under 05 (five) Shipping Bills in the name of M/s VJM Infra Projects Pvt. Ltd. 2. The goods stuffed in the said container were destuffed and examined by the DRI officers in the presence of Shri Ankit Mehta, the appellant (CHA No. IND/01/2010) who handled the customs clearance of this consignment at ICD Dhannad under the panchnama on 05.08.2013. The said container was found to be stacked with goods with HDDE bags. Statement of the appellant was recorded under Section 108 of Customs Act of 02.09.2013 who admitted about handling the export clearance assigned to him by Kirath Shrimankar of Mumbai as the one among 23 exporters as mentioned by him, for whom the appellant was the authorized agent, for an amount of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the appellant, being CHA, had complete knowledge of overvaluation of export goods and was also aware of fraudulent nature of export. As such, he was held to have knowingly the involved with Shri Kirath Shrimankar for more than two years, thereby was held as equally responsible for fraudulent export of low quality goods with the sole aim of claiming undue benefit of drawback from Customs Department. 5. I have heard the parties to appeal at length where it is mentioned for the appellant, Shri Ankit Mehta that he is merely a Customs House Agent who is bound to discharge such obligations as are mentioned in the Act, which he has properly performed without committing the alleged fraud. It is impressed upon that the statement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the client for clearance of cargo or baggage. If there is any non compliance by the client, it is the duty of CHA, the appellant herein, that he must bring it to the attention of the Deputy or Assistant Commissioner. It is his fiscal accountability that he must promptly pay the Government all moneys received from the client for duties and taxes. Also, any money received from the client or from the Government should be promptly and fully accounted to the client. In an export, as the one in present case, the CHA is duty bound to deliver documents to exporter after completing necessary export formalities with the Customs. The Customs Brokers, as per Section 2(C) of the Customs Brokers Licensing Regulation, 2013, are the persons licensed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he was never concerned with the goods illegally exported, being merely an agent of the exporter is nothing but an eye-wash Keeping in view the obligations of the CHA as enshrined in Rule 11 of the Regulations 13 of the Regulations 2013, it is crystal clear that no inferior quality goods can be exported and imported, that too, for a period of more than two years continuously without the knowledge of the CHA. (iii) The defence of the appellant also stands vitiated from his own admission that he used to receive a percentage of the duty drawbacks and other benefits apart from the normal charges. Not only this, it is also apparent on record that the appellant was well aware of unnecessary exercise of transporting the goods from Urn to ICD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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