A. SRINIVASAN Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE misc. application for early hearing of the stay application has become infructuous as the stay application has already been listed in its due course for hearing today.

(2.) THE appellant is a Superintendent of Central Excise. He was under suspension. However, his services have been restored. The case against him is that he has signed shipping bills to help the importers viz. M/s. IAL Shipping Agencies (Kochi) Ltd. There is a penalty of Rs. 2 lakhs. His defence is that all his signatures have been forged by someone and he denied the signature. His further stand is that he was not working as Superintendent in the Range where the offence took place. The Commissioner has not accepted his explanation but has given a finding that the signatures on the shipping bills appear to be his. The learned Counsel submits that the findings arrived at against him in para 66 is not sustainable. His contest is based on factual basis of the appellant not working in that Range, where shipping bills were filed. He submits that the appellant is innocent of the offence charged and he has been inflicted with penalty of Rs. 2 lakhs, which is not sustainable and hence seeks for total waiver.

(3.) THE learned JCDR defends the order and submits that the visual examination of the handwriting of the appellant appears to be correct as held by the Commissioner and he should be directed to pre -deposit the amount.