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2009 (4) TMI 520 - MADRAS HIGH COURTDuty drawback - respondent is a cargo routing agent - carried shipment sent by100% EOU - Some irregularities were found in the duty drawback claimed by them, case was registered against 100% EOU, SCN also issued to respondent as abettors in the offence - 100% EOU was absolved of all charges against them under the Customs Act – Held that:- when the prime offender had been exonerated of its charges, the abettor cannot be held liable. The question of law is answered against the revenue and the civil miscellaneous appeal is dismissed. No costs
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