2003 (3) TMI 158

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..... ck feathers was taking place in the guise of Mica powder. Shri K. Rajaguru, Director of M/s. Syndicate Shipping Services (P) Ltd. in his statement dated 12-4-93 given before the officers during the course of investigation had deposed that he had signed and given one set of shipping bill document and export application related to the export of Mica Powder to Shri P. Gnanamani whom who knew for three years. He has neither any knowledge of the export of sandal wood by two shipping bills in question. The Commissioner, while adjudicating the case, has observed as under : "37. Shri K. Rajaguru, Director, M/s. Syndicate Shipping Services P. Ltd admitted that the he signed a set of Shipping Bill and export application for use by Shri Gnanamani. Th .....

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..... ed by him. In the said statement he has clearly admitted that the signature of Shri Rajaguru of M/s. Syndicate Shipping Services (P) Ltd. in the last two shipping bills have been forged by him and he has signed on his behalf. Drawing the attention to the allegations made in the show cause notice, ld. Consultant submits that the charges against him were that by handing over duly signed shipping bills to Shri Gnanamani who was neither related in any way to his office nor was holding any licence or identity card authorised by the Customs House it appears that such knowledge was there on the part of Customs House Agent and he allowed the misuse of the shipping bills to smuggle the contraband goods and therefore, it appears that the Customs Hous .....

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..... we find that he has imposed penalty upon the appellant by observing that the appellant has signed the shipping bills and the export application for use by Shri Gnanamani. Out of the total eight shipping bills, three shipping bills were alleged to be signed by the appellant and the five others were forged by Shri Gnanamani. If the appellant was an active abettor in the crime he would have signed the balance five shipping bills also and there was no occasion for Shri Gnanamani to forge the signature of the appellant. This fact reflects upon the appellant's plea of innocence. Otherwise also there is no positive evidence on records to show that the appellant was an accomplice or abettor. It has been held in a number of cases that mere failure b .....

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