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2012 (11) TMI 407 - CESTAT, KOLKATAPenalty - collusion - proceedings were initiated against an exporter, M/s. Radhika Exports, who had exported goods to Bangladesh under Bills of Export and claimed the drawback in contravention of the provisions of the Customs and Central Excise Duties Drawback Rules – alleged that appellant had allowed clearance of the said goods for exportation - Held that:- There was no evidence that Appellant was involved in abetting the Proprietor of M/s. Radhika Exports to avail duty drawback fraudulently - Department could also not produce any evidence to show that there was any collusion between the present Appellant and the exporter - 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 - penalty imposed on the Appellant is not sustainable
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