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2013 (5) TMI 521 - AT - CustomsImposition of penalty on custom officer - ante-dating – shipping bill was received from M/s Amber Exports, export of hand tool under claim of DEPB. The Inspector of Customs examined the goods and placed the examination report before the respondent on 31.3.2000 for countersignature, the same was signed by the respondent on 31.3.2000. Revenue contended examination report was signed by the respondent with mala fide. Held that – Following the case of D.R. Ahuja vs. CC, Amritsar [2009 (5) TMI 462] inasmuch as there is no proof of the extraneous consideration for their action and for the imposition of penalty, the penalty imposed upon the said officer was set aside. By following the said decision of the Tribunal in the same respondent case, we find no reason to interfere in the impugned order of Commissioner (Appeals). Revenue’s appeal is accordingly rejected.
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