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TMI Blog2013 (7) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... been dropped, the proceedings for imposition of penalty against them under Section 112 (a) of Customs Act, 1962 which are based on the same charges and the same evidence, would also not survive. - 122, 124 and 126, 127-128, 129/2007 - 56075-56080(PB) - Dated:- 11-3-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Nagesh Pathak, Authorized Representative (DR) For the Respondent: Shri Sudhir Malhotra, Advocate JUDGEMENT Per. Rakesh Kumar:- The facts leading to these appeals by Revenue are, in brief, as under. 1.1 At Attari land custom station, the trains coming from Pakistan arrive at platform No. 2 where the imported goods are unloaded. There is a gate between platform No. 2 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hak, learned DR, assailed the impugned order by reiterating the grounds mentioned in the Revenue s appeal and pleaded that the respondent officers were on duty on the day when the goods under seizure had landed at Platform No. 2 and had been illicitly cleared without payment of duty to Platform No. 3 and that the goods could not have been removed from Platform No. 2 to Platform No. 3 from the exit gate without knowledge and connivance of the respondents. He, therefore, pleaded that the impugned order passed by the Commissioner exonerating the respondents is not legal and proper. 4. Shri Sudhir Malhotra, Advocate, the learned Counsel for the respondents, pleaded that the show cause notice, which was adjudicated by the Commissioner in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the department. While the charges against Shri Sunil Behal, Inspector, Shri Parminder Jit Singh, Inspector, Shri V.S. Sekhon, Inspector, Shri Kewal Singh, Inspector and Shri R.K. Sharma Inspector (now Superintendent) have been dropped vide order-in-original dated 4/4/06 by the Commissioner, the proceedings against Shri Rajan Choudhary, Assistant Commissioner (now Deputy Commissioner) have been dropped vide memorandum No. C-1401138/98-Ad. V dated 17/6/09 of the Government of India. In view of this, when the disciplinary proceedings against the respondents under CCS (CCA) Rules have been dropped, the proceedings for imposition of penalty against them under Section 112 (a) of Customs Act, 1962 which are based on the same charges and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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