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COMMISSIONER OF CUSTOMS ICD, TKD, NEW DELHI Versus GS. CHARPOTA

2008 (12) TMI 468 - CESTAT, NEW DELHI

Penalty on departmental officers - Abetment in fraud - Held that: - Section 114 of the Act provides penalty for attempt to export goods improperly etc. In the present case, we do not find any material that the respondents rendered any act or omission .....

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. Das, JJ. REPRESENTED BY : Shri Sunil Kumar, DR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : P.K. Das, Member (J)]. - Revenue filed the appeals against the Order-in-Original No. 70-71/2005 dated 30-8-05 passed by .....

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t of cheap and sub-standard textile goods, namely, rags and chindies in the guise of 100% polyester fancy scarves. Show cause notice was issued proposing to confiscate the seized goods and to impose penalties on the exporters and its proprietor along .....

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ex. Commissioner of Customs did not impose any penalty on the respondents. Hence, Revenue filed these appeals. 3. Learned DR on behalf of the Revenue reiterates the grounds of appeal. He drew attention of the Bench to the relevant portions of th .....

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factory and gave false examination reports on the related ARE-1s and thus, abetted the exporter in the fraudulent acts and commission. He submits that the goods were found to be chindies and rags and not 100% polyester scarves. So the examination re .....

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of the reply to the show cause notice. He submits that it is revealed from the ARE-1s that the respondents examined 10% of the goods and the samples were drawn as revealed from the examination reports but no dispute was raised against this particular .....

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