ANIL KUMAR CHAND Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) The Appellant is aggrieved by an order dated 20th March, 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi in C/Appeal No. 55/2007-SM.

(2.) The Appellant is a customs house agent and he was acting on behalf of M/s. Khyati International. It was found by the Customs authorities that the exported goods were over-valued by M/s. Khyati International and that the Appellant had signed relevant documents in this regard. It was further found that the higher value was declared only to avail higher amount of drawback. The only contention of the Appellant was that he was not aware of the over valuation and he acted as per instructions of the exporter. The Tribunal found that the Appellant, in his statement, admitted that the exporter explained that the valuation of goods would be disclosed subsequently and the exporter had made arrangements and that whatever the value declared, it will be accepted by the Customs authorities. The Appellant was well aware of the intention of the exporter.

(3.) The Tribunal also found that the letter dated 24th November, 1999 written by the exporter is only regarding supplying documents to the Appellant and there was no authorization to the Appellant to sign documents on behalf of the exporter, in spite of this, the Appellant signed the shipping bills, check list, invoices. Form 80F, etc. On this basis, the Tribunal rejected the appeal of the Appellant.