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Issues involved: Whether penalties under Section 114 of the Customs Act are imposable on Departmental Officers Shri W.L. Hang Shing, Shri M.I. Khan, and Shri R.K. Sharma.
Summary: 1. The Revenue filed seven appeals against an order passed by the Commissioner, but the Central Board of Excise & Customs reviewed the case only in respect of the three Departmental Officers. No penalties were imposed on them, leading to the dismissal of appeals against other respondents due to lack of review order by the Board. 2. The Officers were accused of abetting misdeclaration of goods by an exporter to claim undue drawback benefits. The Revenue argued that penalties under Section 114 of the Customs Act should be imposed on the Officers for giving false examination reports and abetting the fraudulent activity. 3. In defense, it was argued that there was no evidence of the Officers' involvement in the fraudulent activities, and they had acted in good faith. The delay in issuing the show cause notice was also highlighted as a point in their favor. 4. The Tribunal considered the evidence and submissions from both sides. It was concluded that there was insufficient proof of the Officers' knowledge or benefit from the alleged misdeclaration of goods. As a result, the appeals filed by the Revenue were rejected, and the charges against the Officers were dropped. Separate Judgement: - No separate judgment was delivered by the Judges in this case.
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