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2023 (9) TMI 531 - AT - CustomsLevy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible benefit under DEPB scheme - rejection of declared FOB value for exported goods and re-determination of the same - denial of cross-examination - HELD THAT:- there is no case of connivance made out against this appellant - the allegations of Revenue are unfounded in view of the facts placed by the appellant that full value of shipping bills have been realized by the exporter in due course. In this view of the matter, the penalty against this appellant is not warranted. Accordingly, the impugned order is set aside so far as this appellant is concerned - appeal is allowed.
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