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2009 (5) TMI 462 - AT - CustomsPenalty on custom officers- M/s. Jamba Exports had fraudulently obtained DEPB benefits amounting to Rs.4,62,889.00 by managing to get ante-dated Customs Examination Report dated 31-3-2000 on the Shipping Bill No. 2277 dated 31-3-2007, but the goods were received in warehouse on or after 1-4-2000. DEPB rates were reduced after 1-4-2000. It has been alleged that Shri D.R. Ahuja, Superintendent of Customs, appellant no. 1 herein and Shri M.P. Singh, Inspector had put their signatures on the export documents as 31-3-2000 but the examination was done on 4-4-2000. It has further been alleged that Shri Vijay Madan signed the exports documents authorised by Shri Qimiti Lal Sharma, CHA, appellant No. 2 herein. By the impugned order, the Commissioner imposed penalty of Rs.20,000/- each on both the appellants. He also imposed redemption fine and penalty on the exporter and others. Held that- it was a case of mere negligence without intention/collusion to give undue benefit to exporter. In that view no penalty was imposable on him under section 114 of Custom Act, 1962.
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