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TMI Blog2009 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of abetment of any offence without a clear finding of such offence against the main offender - C/334/2008 - A/198/2009-WZB/C-IV/(SMB), - Dated:- 18-5-2009 - Shri P.G. Chacko, Member (J) REPRESENTED BY : Ms. Jayshree Manjrekar, Advocate, for the Appellant. Shri P.K. Agarwal, SDR, for the Respondent. [Order]. - This appeal is against a penalty imposed on the appellant under Section 114(iii) of the Customs Act. The appellant was an employee of M/s. V.V. Enterprises and, in that capacity, he was working as Data Entry Operator of M/s. Maharashtra State Warehousing Corporation at Trans India Logistics Park, Customs Freight Station (CFS) located at Nhava Sheva during the material period. The Central Intelligence Unit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be exercised within one month from the date of receipt of this order. 3. I disallow the drawback amount of Rs. 23,21,415/- claimed by the exporter under Section 76(i)(b) of the Customs Act, 1962, as the market price of Rs. 11,51,468/- was found to be less than the drawback amount claimed. 4. The penal action against M/s. Shiv Shakti Overseas and its partners Shri Gopal Kishan and Shri Ratan Lal cannot be taken at this stage as they could not be traced out. The same are kept in abeyance against them. However, penal action will be initiated against them as and when they are traced out. 5. The penal action against Shri Sanjiv Arora, who played a crucial role in the fraudulent exports, cannot be taken at this stage as he could be tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring both sides and considering their submissions, I am unable to sustain the above penalty inasmuch as the appellant has been penalised for the offence of abetment without there being any finding against the main offenders, namely, the exporter-firm and its partners. The impugned order expressly states that the firm and its partners are rot traceable and therefore proceedings against them are kept in abeyance. There can be no finding of abetment of any offence without a clear finding of such offence against the main offender. 4. For the aforesaid reason, the penalty imposed on the appellant is set aside and his appeal is allowed. It goes without saying that the appellant can be proceeded against along with the exporters. (Dictated in C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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