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2015 (11) TMI 685 - MADRAS HIGH COURTImposition of penalty - Assessee did not carry out physical examination of the shipping bills - Held that:- It is seen from the order of the Tribunal that what was alleged against the exporter was that they claimed duty drawback without actually making any export, by getting signatures of the officers pre-dated in the shipping bills. In other words, the proceedings against the exporters were on the basis that the officers had pre-dated the shipping bills. But, the charge against the petitioner was that without physically examining the shipping bills, he made false entries in the shipping bills as though he had physically examined them. Therefore, the charge is completely different from the allegation made against the exporter for cancellation of duty drawback. - no material to interfere with the order - Decided against assessee.
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