CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it

KVS Cargo Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that if the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official to unearth the dubious plan of the exporter.

Facts- The specific intelligence was gathered by the officers of Directorate of Revenue Intelligence, Delhi Zonal Unit that non-existent firm M/s Anand Enterprises, having Import Export Code (IEC) No.

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