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2019 (1) TMI 519 - AT - CustomsOvervaluation - fraudulent intention to avail excess duty drawback - omission or commission on the part of the Appellants in relation to the export of the said goods - Held that:- There was no delay or inefficiency on the part of the employees of the CHA with reference to the three Shipping Bills in question In view of the above the Inquiry Officer stated that he was constrained to hold that the charges as contained in Article of Charge-I was not proved. Article of Charge-II related to failure on the part of the Appellants to ensure the conduct of their own employees which rendered them liable to action under Regulation 19(8) of CHALR, 2004 - During the course of proceedings, the witnesses examined by the department had stated plainly that they are not permitted to open the package, which normally comes in the sealed condition because there would be complaints and allegations of thefts or substitution; even though this was what was clearly stated by the department’s witness, yet, no evidence was brought on record to say that this contention was not true in view of any specific provisions of law; since the charge basically was that of misdeclaration of the export cargo, in terms of value and no allegations of aiding or abetting were made against the Appellants, the charge of misconduct on the part of the employees cannot sustain; Consequently the charge that there was a failure on the part of the Appellants to ensure proper conduct of the employees cannot be upheld. Accordingly, the Inquiry Officer held that this charge too was not proved.
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