9911796707
TMI Blog2008 (1) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Das and T. Hussain, Advocates, for the Appellant. Shri N.C. Chowdhury, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. It is alleged by the Department that the main appellants, M/s. Promising Exports Ltd. filed 9 (nine) Shipping Bills for export of goods to Bangladesh under claim for duty draw-back, but as per report received from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter) and the Director of the exporting Company, Mr. Sushil Kr. Halwai, states that the appellants have exported the impugned goods as has been certified by the Customs officials. He also states that the remittances for the export have been received in foreign exchange through banking channels. He further states that Shri Halwai, who has been penalized, is in no way concerned as he did not even sig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Customs Act has been contravened by them. We also find that the adjudicating Commissioner has not anywhere stated which provision of the Customs Act has been contravened by the officials to attract penal action under Section 117. 6. After hearing both sides and perusing the case records including the report received from Bangladesh, we are prima facie satisfied that the main appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the Customs Act, no action against them has been taken under the Departmental Disciplinary Rules. We are of the prima facie view that the imposition of penalty on them is not justified as no one can be penalized without a specific charge and without showing the specific contravention under the Customs Act. Accordingly, we waive the requirement of predeposit in respect of all the Excise off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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