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2018 (12) TMI 796 - AT - CustomsMisappropriation of government revenue (import duty) - Demand raised against the importer while no proceedings against the officers - Irregularities in import through Land Customs Station, Khowaighat under Agartala Customs Division - Held that:- It is evident from the final enquiry report filed by the Additional Commissioner, Customs and it is quite surprising to note that there is nothing on record in the hands of the officers posted at Khowaighat LCS to prove the case and all documents are only to be obtained from the Bangladesh customs department but most unfortunately till date nothing has been received from the Bangladesh Customs. Such plea as adopted herein is not at all tenable in the eye of law. There is nothing on record to show what disciplinary action has been taken by the customs department against the officers who were on duty during the period when such irregularities and infirmities in maintenance of Government records took place - it is also evident from the final report that the investigation cannot be proceeded with any further until documents pertaining to export are received from Bangladesh Customs Department. Appeal allowed - decided in favor of appellant.
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