2005 (12) TMI 416

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..... : S.L. Peeran, Member (J)]. The applicant is working as a Superintendent of Vasco-da-Gama Range. He has been charged under Section 114 of the Customs Act along with the Inspector, Shri V.A. Naik, for having colluded with the exporter in over-invoicing the goods. He has been imposed with a penalty of Rs. 25,000/-. The stay application of other parties were not listed. The Commissioner, in the .....

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..... for dismissal of the stay application. 4. On a careful consideration, we notice that the goods were re-determined at Rs. 1,34,436/- while the declared value was Rs. 1,05,42,576/- and the goods were found to be rags/cloth pieces. Had the consignment not been detected, then Revenue would have suffered great loss. The fraud would not have been discovered. Therefore, prima facie, there is derelictio .....

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