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2018 (4) TMI 1114 - AT - CustomsPenalty u/s 112 of CA on the customs officer - it was alleged that they had abetted in illicit clearance of goods under seizure without out of charge order - Held that: - this Tribunal has considered the allegation against the respondents on the similar investigation and dropped the proceedings in the case of CC, Amritsar Versus Shri Parminder Jit Singh, Inspector and others [2013 (7) TMI 377 - CESTAT NEW DELHI], where it was held that when the disciplinary proceedings against the respondents under CCS (CCA) Rules have been dropped, the proceedings for imposition of penalty against them under Section 112 (a) of Customs Act, 1962 which are based on the same charges and the same evidence, would also not survive. Penalties do not survive - appeal dismissed - decided against Revenue.
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