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2010 (7) TMI 753 - CGOVT - CustomsRevision Application - Penalty - Hon’ble Supreme Court in case of Surgeet Singh Chhabra has observed that statement made before the Customs Officer though re-tracted within six-days is an admission and binding since Customs Officers are not police officers under section 108 of the Customs Act and FEMA. Further it is a settled law that statutory obligations as provided by the statute and classified by the concerned department are not mere formalities but these are to be strictly adhered to, Government therefore is of the conclusive opinion herein that the Applicant as having been filed, processed and got the impugned Shipping bills (goods) cleared, through its employees is very much responsible and concerned with these established fraud cases involving contraventions of Customs Act, 1962 and as such has rightly been held liable to penalty under Section 114(iii) of the Act ibid, Government, therefore, is in conformity with the views of Commissioner (Appeals) and the impugned order-in-appeal is thus upheld for being legal and proper, Government do not find any merits in these Revision Applications and the same are here by rejected.
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