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2015 (11) TMI 1500 - AT - CustomsLevy of penalty for negligence in duty on the officers involved in appraising and assessing the customs duty - Misdeclaration of goods - Smuggling - misuse of the unaccompanied baggage mode for smuggling, by not declaring the high value goods and courier parcels by way of mis-declaration of description and value of the goods - Held that:- Neither there is any charge of aiding or abetting on part of the officers, nor there is any charge of favouring the alleged importers for any monitory gain. At best the case appears to be of negligence in duty for which they have already suffered by way of major penalty under disciplinary proceedings. In this view of the matter, I hold that no penalty is sustainable against the appellant Smt. Geeta V Patil and accordingly, I set aside the penalty of ₹ 50,000/- under Section 112(a) of the Customs Act against her. I further hold that no penalty was imposable against other two respondent officers namely, Shri V.M. Joshi and Shri A.A. Salkar - Appeal disposed of.
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