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2013 (7) TMI 377 - CESTAT NEW DELHIPenalty under Section 112 of the Customs Act - proceedings against the officers of the department - abetted in illicit clearance of goods under seizure without out of charge order - Held that:- Disciplinary proceedings had been initiated against all these respondents under CCS (CCA) Rules on the charge of abetting the smuggling activities & on completion of the inquiry and on considering the inquiry of such report, the charges against all these respondents have been dropped by the department. Thus in view of this, when the disciplinary proceedings against the respondents under CCS (CCA) Rules have been dropped, the proceedings for imposition of penalty against them under Section 112 (a) of Customs Act, 1962 which are based on the same charges and the same evidence, would also not survive.
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