9911796707
TMI Blog2018 (12) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation of the licence held by the appellant as customs broker. Further, he has ordered forfeiture of the full amount of security deposit furnished by the customs broker. The appellant is a customs broker licensed by the Commissioner of Customs, Kolkata. The Directorate of Revenue Intelligence investigated certain import consignments including the Bill of Entry No.6959360 dated 03.10.2016 filed by the appellant with his Customs Broker No. for the importer M/s. A.G.Enterprises. The Import Declaration with the check list, was signed by Shri Arup Mukherjee, Partner of the appellant firm. The investigation undertaken by the DRI revealed that in the consignment imported by M/s A.G.Enterprises, in addition to the declared items, undeclared ty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s revealed that the bill of entry on behalf of the importer was filed by One Shri Barun Chanak by obtaining blank Import Declaration Form signed by Shri Arup Mukherjee, Partner. In his statement before the DRI, Shri Barun Chanak has stated that Shri Anil Jha gave him one blank Import Declaration Form signed by Shri Arup Mukherjee and two stamped letter heads of the appellant firm for Rs. 1000. He further referred to the DRI Show cause notice, in which in paragraph 38.3, it has been recorded that it was Shri Barun Chanak who filed the bill of entry after obtaining the blank declaration form. ii) Ld. Advocate submitted that Shri A.K.Jha used to be Manager of the appellant firm, but w.e.f. 15.12.2015 he had left the job of the appellant firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the bill of entry which consists of eight pages also bears his signature. He further emphasized the fact that the above fact clearly indicates that Shri Arup Mukherjee, Partner has handed over signed blank declaration form, which amounts to sub-letting of the Customs Broker Licence. He further submitted that since no FIR has been filed by Shri Arup Mukherjee against Shri A.K.Jha or Shri Barun Chanak or any other person, nor informed the CB Section of the Customs House about the loss or theft of the signed blank copy of the Import Declaration Form, it is to be presumed that Shri Arup Mukherjee was very much aware of the filing of bill of entry. 5. Heard both sides and perused the appeal records. 6. The bill of entry in question was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanak has stated before the DRI that he has procured such blank forms through Shri A.K.Jha who was the Manager of the appellant firm. Such findings as well as the charge has been strongly refuted by the appellant with the submission that during the period when the bill of entry was filed i.e. on 03.10.2016, Shri A.K.Jha was no more in the employment of the appellant. They have cited and submitted a copy of the letter filed by the appellant to the CHA Section of the Customs House (which has also been duly acknowledged by the Customs) to the effect that Shri A.K.Jha had left the service of the company and the 'G' Card issued to him may be withdrawn. 8. After considering the facts and circumstances of the case, it is seen that the involvement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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