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2014 (6) TMI 266 - AT - CustomsPenalty u/s 114 on Superintendent and Inspector - examination and physical stuffing of consignments - Held that:- Only a statement of the co-accused cannot be said to have established that Shri Khem Singh Lalas was present during the examination and stuffing of the cargo in the containers which were subsequently found to contain red sander logs. It is relevant to note that the evidences available on record were also not considered sufficient for framing charges against Shri Khem Singh Lalas by the jurisdictional Special Judge CBI in Special Criminal No.12/2011. In view of these observations, no penalty can be imposed upon this appellant under Section 114(i) of Customs Act, 1962 and the order passed by the adjudicating authority to that extent is required to be set aside. In the absence of any other corroborative evidences, no penalty can be imposed upon this appellant under Section 114 of Customs Act, 1962 in view of the case laws relied upon by the appellant. For negligence in discharging duties, this appellant has been served with a separate charge-sheet by the Department for which the law can take its course. Accordingly, it is held that no penalty is imposable upon Shri Mukhalesh Jain and the appeal filed by him is required to be allowed.e - Decided in favour of assessees.
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