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TMI Blog2023 (3) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... the defence in that regard. The Appellate Authority came to the conclusion that the charges I and IV are not proved and they are required to be dropped. However, from operative part of the order, it appears that the Appellate Authoritydropped charges in Article I while modifying the order of the Disciplinary Authority and imposing the penalty. In fact, the Appellate Authority was required to consider dropping of charges in Articles I and IV both. The matter is remitted back to the Appellate Authority for deciding the appeal afresh with regard to the quantum of punishment - Appellate Authority shall consider that the charges framed in Articles I and IV have been dropped against the petitioner as not proved and only charges in Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntendent with the said fraud exporter. Article of Charge-II As per Para No. 7 of Circular No. 10/97, dated 17-04-1997, it was essential to check the correctness of the FOB value declared with a view to ensure the FOB value is not inflated to claim higher DEPB entitlement. When the goods are exported under the DEPB Scheme, the rate of DEPB eligibility is based on the description and value. When DEPB rates are ad-valoreom, it was the primary duty and responsibility of the Superintendent to verify and ensure the correctness of the FOB value declared with respect to the goods under export. Shri A.J. Ghode, Superintendent failed to take adequate steps to ensure the proper valuation of the goods. This failure on the part of Shri A.J. Ghod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to I.C.D., Miraj for export through Nhava Sheva, Mumbai. Shri A.J. Ghode, Superintendent in charge of I.C.D., Miraj, did not take adequate steps to find out as to why the exporter M/s.Ruchika International which was based in Mumbai was bringing the goods from Mumbai and getting them cleared for export at I.C.D., Miraj and was taking the containers stuffed with export goods to Nhava Sheva for shipment. Inspite of being aware of the strange route followed by the exporter, Shri A.J. Ghode failed in drawing of samples and sending it for testing before finally assessing the Shipping Bills. He also allowed clearance on self basis to the exporter from I.C.D., Miraj even though there was no specific permission from Commissioner of Customs, Pune. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal. We do not find any perversity in the appreciation of the defence in that regard. 6. Upon going through the order passed by the Appellate Authority, it appears that the Appellate Authority came to the conclusion that the charges I and IV are not proved and they are required to be dropped. However, from operative part of the order, it appears that the Appellate Authoritydropped charges in Article I while modifying the order of the Disciplinary Authority and imposing the penalty. In fact, the Appellate Authority was required to consider dropping of charges in Articles I and IV both. Paragraphs 37 38 of the order of the Appellate Authority read thus: 37. In view of the foregoing discussions and findings, I drop the charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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