TMI Blog2005 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... were declared as "100% Rayon Woven Ladies Blouses". The Shipping Bills were filed under Duty Drawback Scheme. SIIB officers, in the course of investigations, found that the 10 Shipping Bills had been cancelled. On further scrutiny of records, they found that, out of 3925 cartons of export cargo, which were registered in the name of M/s. A.K. Enterprises, 3857 cartons contained poor quality clothing in the nature of rags and improperly stitched garments made from synthetic fibre. Statements were recorded on various dates from Shri Krishnanandh, Authorized signatory of the CHA. Statements were also recorded from Shri Kiran Kumar, Proprietor of M/s. A.K. Enterprises and Shri Dilli Babu, Proprietor of Shri Vadivudai Amman Transport. From the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods did not conform to the declaration in the Shipping Bills, advised their client not to export it. Accordingly, the Shipping Bills were got cancelled. The inspection of the cargo by the SIIB was only subsequent to this. In the circumstances, according to ld. Counsel, it could not be said that the CHA had violated any of the provisions of CHALR. It was argued that there was no contravention of Regulation 14(a) inasmuch as the exporter's authorization for the CHA to file the Shipping Bills was implicit in the fact that the Shipping Bills filed by the CHA carried the exporter's signature. In this connection, ld. Counsel relied on the Tribunal's decision in the case of P.P. Dutta [2001 (136) E.L.T. 1042]. Referring to the charge that the CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-compliance" to the notice of the Department. It is difficult to sustain this charge in the facts of this case. The CHA themselves had, upon finding that the export goods did not confirm to its description on the Shipping Bills, taken the initiative for getting the bills cancelled. This fact is apparently not in dispute. After cancellation of the Shipping Bills, the CHA had no obligation to advise his client to do anything other than to take back the goods. Hence it cannot be held that the CHA failed to comply with Regulation 14(d). The third charge relates to Regulation 14(l). This regulation reads as under :- "The Customs House Agent shall ensure that all documents prepared or presented by him or on his behalf are strictly in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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