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TMI Blog2018 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... de the penalty against such importers/appellants. We are not fully convinced by the reasons assigned by the Tribunal for setting aside the penalties presumably because, the Tribunal pointed out certain negligence on the part of the officers - the appeals are allowed in part, insofar as it levies penalty on the appellants and set aside the same - appeal allowed in part. - Civil Miscellaneous Appeal Nos. 567 to 570 of 2017 - - - Dated:- 16-8-2018 - T. S. Sivagnanam And V. Bhavani Subbaroyan, JJ. For the Appellants : Mr. S. Muthuvenkataraman For Respondent : Mr. A. P. Srinivas, Senior Standing Counsel JUDGMENT [ Delivered by T. S. Sivagnanam, J. ] Heard Mr.S.Muthuvenkataraman, learned counsel for the appellants and A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the economy. One of its measures is to prevent deceptive practices of undue claim of fiscal incentives. Evidence Act not being applicable to quasi judicial proceeding, preponderance of probability came to rescue of Revenue and Revenue was not required to prove its case by mathematical precision. Exposing entire modus operandi through allegations made in the show cause notice on the basis of evidence gathered by Revenue against the appellants was sufficient opportunity granted for rebuttal. Revenue discharged its onus of proof and burden of proof remained un-discharged by appellants. They failed to lead their evident to rule out their role in the offence committed and prove their case with clean hands. No evidence gathered by Revenue wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n story unbelievable. Looking to the entire genesis of the case, it can irresistibly be concluded that investigation has very successfully proved its case. Oblique motive of all the appellants to be enriched at the cost of Revenue was proved. They had defrauded Revenue. Fruits of forbidden tree being always forbidden, the importer appellants had no right to make gain out of fake TRAs covering DEPB scrips obtained fraudulently. They are, therefore, liable to pay the duty lost in the imports make by them, along with interest thereon. 14.5 In view of the above findings, we hold that the importer appellants are liable to pay the duty and interest adjudged against the imports made by them covered by the adjudications under appeal and the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that interest of justice demands the negligent officers involved in the aforesaid cause against the State need also be proceeded against with sternly so that it may serve as a lesson to others. A democratic Government does not mean a lax Government. The rules or procedure and/or principles of natural justice are not meant to enable the guilty to defeat objects of Customs Act, 1962. The wheels of Justice may appear to grind slowly but is the duty of all of us to ensure that they do grind steadily and grind well and truly. The justice system cannot be allowed to become soft, supine and spineless. Hence, we order a full investigation of these cases by the office of the DG (Vigilance), CBEC so that appropriate disciplinary action is taken ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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