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2008 (1) TMI 123 - AT - CustomsPenalty on Inspector of Customs – allegation is that he abetted exporter in overvaluation & claim higher drawback – appellant didn’t made any market inquiry for impugned goods & submitted the report on basis of trade opinion given by un-concerned person showing that declared value is correct - there is no allegation that same was done for any consideration - held that failure to perform the duty of scrutinizing the document is just negligence or dereliction of duty hence penalties set aside
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