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2009 (8) TMI 907 - AT - CustomsImposition of penalties - no goods were exported and the drawback cases were allowed to the exporter - Held that: - the Revenue relied on the Customs Manual to say that the present respondents are the supervisory officers and examination of goods is to be done under their supervision. No doubt, the Customs Manual says so but the allegation in the SCN is that the present respondents marked in the shipping bills to concerned Inspector as the Inspector examined the goods and allowed the same to cross the Border - even in the adjudication order, the only finding is that the supervisory officer cannot escape his liability. There is no evidence on record to show that there is any collusion between the present respondents and the exporter - appeal dismissed - decided against Revenue.
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