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2016 (2) TMI 538 - CESTAT CHENNAIImport of goods against fake, forged and fabricated DEPB scrips - That caused huge loss of Revenue for which the appellant was called upon to explain the reason why he shall not be penalized under law - Held that:- Result of investigation remained unchallenged. Appellant acted mala fide and to the detriment of interest of Revenue. Ill will of the appellant came to record. Entire pleading of the appellant is ill-founded. Show Cause Notice has properly brought the appellant to charge exhibiting civil and evil consequences of law granting opportunity of rebuttal to him. Nothing was dealt behind his back by the adjudicating authority. Crystal clear factual findings of the learned Adjudicating Authority remained un-rebutted before Tribunal and echoing evidence on record demonstrated that adjudications were made quite reasonably as the facts and circumstances warranted. Direct and corroborative evidence gathered by investigation were so believable, that lent credence to the case of Revenue. Genesis of the case compels to irresistibly conclude that Revenue has very successfully proved its case and oblique motive of the appellant enriched him at the cost of Revenue. Therefore all the appeals are liable to be dismissed. That is ordered accordingly. - Decided against the appellants. Regarding serious lapse of the Officers of Customs and DRI - Held that:- The wheels of Justice may appear to grind slowly but it 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, it is left to the CBE&C to deal the matter with the DG (Vigilance), CBEC and make the nation corruption free.
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