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2006 (9) TMI 445 - AT - CustomsPenalty on Appraisers - charge of abetment with the importer - Customs and Inspector of ICD - HELD THAT:- We notice that the ingredients for proving the charge of abetment as required u/s 112(a) has not been brought out in the show cause notice. There is no admission made by the Customs Officers in abetting in the offence charged. The importer and the CHA have not involved the officers. The officers have not been benefited in any way. The lapse on their part in not scrutinising the documents would at best be dereliction of duty, for which they can be proceeded in terms of CCR Rules. The act of offence is not a penal offence committed by them for involving them along with the offence of the importer and the CHA. The ruling rendered in the case of A.P. Sales [2006 (2) TMI 328 - CESTAT, BANGALORE] is exhaustive and deals with the present situation, while the situation in the case of Zaki Anwarv [2005 (10) TMI 159 - CESTAT, NEW DELHI] is different and the facts are clearly distinguishable. The judgment rendered in the case of CC, New Delhi v. M.I. Khan [2000 (6) TMI 64 - CEGAT, NEW DELHI] is not distinguishable in the present case. Thus, it is also seen that Revenue has not brought out any cogent evidence in the show cause notice nor in the grounds of appeal to implicate the Customs Officers in the offences charged. Therefore, the order passed by the Commissioner dropping the charges against these officers is justified and requires to be upheld. There is no merit in these appeals and the same are rejected.
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