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2024 (3) TMI 604 - AT - CustomsAdvance Authorisation Scheme - Non-fulfilment of Export Obligation - fraudulent activities - allegation of collusion with the Customs officials - non-export of goods and getting the benefit of various export oriented schemes - only allegation was on the ground that because of his active connivance and participation of the Customs staff posted at Tikonia Land Customs Station, the Appellant has prepared fake documents showing fulfillment of Export Obligation in a fraudulent manner - HELD THAT:- When the charges against the Appellant are observed, it is clear that only charge against the Appellant is towards preparing the fake documents showing fulfillment of Export Obligations in a fraudulent manner with the active connivance and participation of the Customs Staff posted at Tikona Land Customs Station. On the other hand, the Adjudicating Authority himself has held that no proper evidence is found towards their (Customs Officers) involvement in the fraud. In such a case, the allegation that the Appellant has actively colluded with the Customs officials cannot legally sustain. Therefore, on this ground, the penalty imposed on the Appellant is set aside. The same set of facts were before the Hon’ble Tribunal wherein the present Appellant was not a Noticee at all. Therefore, it leads the conclusion that the present Appellant has been added merely based on certain presumptions and assumptions without any corroborative evidence by the Department. Even from the allegations given in the Show Cause Notice and the Findings in the OIO, as observed above, no case has been made out against the Appellant. Therefore, even on this count, the penalty imposed on the Appellant set aside. Appeal allowed.
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