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2009 (5) TMI 146 - CESTAT, MUMBAIPenalty imposed on the appellant under Section 114(iii) of the Customs Act. The appellant was working as Data Entry Operator at Customs Freight Station (CFS) located at Nhava Sheva – allegation is that he abetted in drawback fraud - I am unable to sustain the above penalty inasmuch as the appellant has been penalised for the offence of abetment without there being any finding against the main offenders, namely, the exporter-firm and its partners. The impugned order expressly states that the firm and its partners are rot traceable and therefore proceedings against them are kept in abeyance. There can be no finding of abetment of any offence without a clear finding of such offence against the main offender
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