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2010 (11) TMI 811 - HC - CustomsLegality of the charge sheet issued against the respondent - Import of gold - duty free under Advance License Scheme under Foreign Trade Policy - adjudication order dropping the proceedings initiated against the aforesaid exports for recovery of Customs duty foregone on 21428.693 KGs Gold imported by them - duty free under Advance License Scheme under Foreign Trade Policy - whether Shri H.V. Chauhan acting as a quasi-judicial adjudicating authority has relied on the copies of the Bills of Entry produced by the aforesaid exporters and gave no credence to the copies of Bills of Entry relied upon in SCN issued by the Department - Held that:- As regard Article II framed against the respondent is concerned, suffice would it be to state that grounds similar to irregularity (ii) were raised by the department before the CESTAT. After examining the adjudicating order passed by the respondent in great detail, the CESTAT did not find any merit in the said grounds raised by the department and held that the respondent had correctly appreciated the documentary evidence adduced by the department and REL & AEL, the department was wholly unjustified in issuing a charge sheet against the respondent in respect of Article II, adjudication order passed by the respondent while exercising quasi-judicial power was the foundation of the charge sheet and shorn of technicalities, at the heart of the charge was the allegation that the order was passed contrary to law to confer benefit upon the assessees. Meaningfully read, the charge sheet seeks to inculpate the respondent with reference to his acts performed in a quasi-judicial functioning and Tribunal has returned a correct verdict, petition is dismissed.
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