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TMI Blog2017 (1) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... d item - Held that: - the Original Authority has held that there is no evidence on record to justifying penalty under Section 112 and that the Officers have neither connived nor indulged in the fraudulent act and that the charges, made out against them, are not explicit and the only ground made out is that they ought to have examined the containers fully and discovered discrepancies - He further h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is filed by the Revenue against Order-in-Original No.13/Commissioner/GZB/CUS/2012-13 dated 31.03.2013. The prayer in the said appeal is to impose penalty on Shri Devesh Pandey, Inspector and Shri S.C. Sahu, Superintendent and to enhance penalty impose on M/s Ruby Impex. 2. The brief facts of the case are that through impugned Order, Original Authority ordered for absolute c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of penalty on M/s Ruby Impex, the ground stated in the appeal is that the importer has imported restricted and prohibited items. 5. Shri T.K. Sikdar, Assistant Commissioner (AR) for the Revenue has supported the grounds of Appeal. The counsel for respondent-assessee have requested for adjournment due to ill health. 6. Having considered the contentions, we have carefully gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Customs Act, 1962 against the two Officers, the provisions of Section 117 of Customs Act, 1962 were not invokable. We find that above findings by Original Authority are sustainable and, therefore, we reject the appeal filed by the Revenue in respect of prayer to impose penalty on Shri Devesh Pandey, Inspector and Shri S.C. Sahu, Superintendent. In respect of penalty imposed on M/s Ruby Impex, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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