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2006 (2) TMI 328 - AT - CustomsPenalty against Revenue Officers - Dereliction of duty - CHA for wrongful claim of credit and for mis-declaration of the goods for export in each of the shipping bills - HELD THAT:- The charge is not explicit and the only ground made out is that the appellants ought to have examined the containers fully and discovered discrepancies in the documents vis-a-vis the contents in the containers. Ld Commissioner has clearly held that there is only dereliction of duty. In the circumstances, the charge of the revenue u/s 114 and consequence imposition of the penalties are required to be set aside. Furthermore on this very issue the citations relied by the appellants clearly apply to the facts of the case. In the case of CC, New Delhi v. Hargovind Export [2003 (5) TMI 140 - CEGAT, NEW DELHI], the Tribunal has clearly held that penalty cannot be imposed u/s 114 of the Customs Act on the mere charge of dereliction of duty and the benefit has to be given to the officers. The Commissioner’s dropping the demands have been upheld by the Tribunal. Thus, the penalty u/s 114 of the Customs Act is not sustainable, as the appellants have not done or have omitted to do any act which act or omission would render such goods liable to confiscation, nor they have abetted in doing or in omission of such act which shall attract penalty provisions or imposing penalty on them. Both the appeals are allowed with consequential relief by setting aside the impugned order in so far as these appellants are concerned.
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