2017 (4) TMI 781

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evenue in this appeal is regarding non-imposition of penalties on the three individuals namely, Shri A K Chaudhary, Shri K.K. Sharma and M.V. Shirkar who are the officers of the Customs department. The show cause notice alleges that M/s Aar Cee International, Thane had filed various shipping bills for export of T-Shirts and ladies night gowns claiming drawback on the said shipping bills. It is claimed by the Revenue in the show cause notice that those goods were overvalued. Investigation was carried out and show cause notices were issued. During the course of investigation the individuals, who are respondents in these appeals, were also subjected to recording of statements as to the clearance of T-shirts covered under the various shipping b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il; a separate addendum to the show-cause notice dated 12th July 2004 is to bring on record further three shipping bills which were not covered under the original show cause notice. 6. Considered the submissions made by the learned AR and perused the records. 7. On perusal of the first show cause notice dated 10th June 2003 we find, though the show-cause notice records that the statements were recorded of these three individuals (who are respondents herein), were officers of customs, there is no allegations in the said show-cause notice seeking any explanation from the respondents. The statements clearly indicate that the officers who were shown shipping bills 5226095, 5226096 and 5226097 all dated 1st June 2002 and questions were asked w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from the respondents herein as to the surreptitious clearance of shipping bills Nos.5227082, 5227084 and 5227085. The adjudicating authority has specifically recorded that the show cause notice had called upon the officers to explain their conduct in respect of only these three shipping bills and on factual verification of the documents on record, it is recorded that the goods covered under the shipping bill Nos.5227082, 5227084 and 5227085 had not been examined at all by the docks staff namely, Shri A.K. Chaudhary, Shri K.K. Sharma and M.V. Shirkar. While holding that no penalty can be imposed for non-examination of the consignment the adjudicating authority recorded as under: "53. The facts of the case and the documents on record clearl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X