TMI Blog2018 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of documents. In similar manner the appellant also prepared documents on the basis of information given to him. Therefore, it is not established that the appellant either connived or abated in the offence allegedly committed by exporter - penalties set aside - appeal allowed - decided in favor of appellant. - APPEAL No. C/70105-70106/2015-CU[DB] - C/A/71227-71228/2018-CU[DB] - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prepared check list and packing list on the basis of duly signed invoices and packing list received from exporter and filed the check list electronically online to the Customs ICD, Dadri, on behalf of the CHA firm. The invoices were dated 01.08.2013. The consignment was examined on 16.08.2013. On examination it was found that the goods attempted to be exported were used worn out clothes of assorte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of M/s Kalinga Overseas (Delhi) India based on invoices and packing list provided by one Shri Roshan Jha. The exporter had declared the goods to be Polyester Long Fancy Scarf, Ladies Polyester Skirts etc., and filed 15 shipping bills on 31.07.2013 and 02.08.2013. The Let Export was also given before the examination of the goods and on examination of the goods it was found that they were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se record and find that the appellant was 'G' card holder employee of the CHA firm and he had prepared documents in his office and as per the directions of his Managing Director and even the Customs Authority had given 'Let Export Order' and after Let Export Order the goods were found to be other than the description mentioned in the shipping bill. Therefore, it is not establishe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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