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2020 (4) TMI 607 - AT - CustomsCondonation of delay in filing appeal - Imposition of penalty u/s 114 of CA - Fraudulent availment of Duty Drawback. Condonation of delay in filing appeal - HELD THAT:- Without going into the interpretation of Rule 6A and explanation thereto we find that these appeals have been filed by the revenue as directed by the tribunal, to comply with the requirement of explanation (2) to Rule 6A. Since the main appeal was filed within time, these appeals are only technical appeals and the delay in filing these appeals need to be condoned. Penalty - HELD THAT:- In the appeal filed by the revenue, nothing has been brought on record to show that the respondents had connived and abetted in the acts of exporter to claim the drawback fraudulently. In absence of any personal knowledge of the respondents or their act of connivance or abetment in the acts of exporters the provisions of Section 114 could not have been invoked against these officers. Commissioner has also not given the clean chit to these officers in respect of their failure to perform the duties assigned to them diligently. He only has extended the benefit of doubt as departmental investigation has failed to show that these officers had knowledge and had connived with the exporter in his act - penalty cannot be imposed. Decided against Revenue.
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