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2017 (4) TMI 781 - AT - CustomsImposition of penalties u/s 114(iii) of the CA, 1962 - valuation - T-Shirts and ladies night gowns - Revenue's case is that there was surreptitious clearance for exports and the three individuals, who are respondents in this appeal, were responsible officers of the customs department and they have allowed the consignments to be cleared without conducting proper checking - Held that: - There is nothing in the statements which indicates that these officers were asked questions about various shipping bills No.5227082, 5227084 and 5227085. It is noticed from the SCN dated 10th June 2003 that the said SCN did not seek any reply from these officers nor they were charged for imposition of penalties u/s 114 of the CA, 1962. If the officers who are respondents herein had not examined the cargo are not associated with the said shipping bills no. 5227082, 5227084 and 5227085, the adjudicating authority was correct in her conclusion that no penalty can be imposed on them u/s 114(iii) CA, 1962 - appeal rejected - decided against Revenue.
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