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2009 (8) TMI 907

..... re the supervisory officers and examination of goods is to be done under their supervision. No doubt, the Customs Manual says so but the allegation in the SCN is that the present respondents marked in the shipping bills to concerned Inspector as the Inspector examined the goods and allowed the same to cross the Border - even in the adjudication order, the only finding is that the supervisory offic .....

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..... of connivance, inter alia, with the Superintendent. But the job assigned to the appellant Superintendent is only of giving examination order. He is in no way connected with the physical examination and export of the goods. The lower authority has not controverted this submission of the appellant. Also the lower authority has not adduced any evidence that the appellant had connived with the exporte .....

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..... ual, the Superintendent of Customs is the supervisory officer and he cannot escape his liability in case the appellant was not actually exported the goods. The contention is that in the present case, the evidence on record shows that no goods were exported and the drawback cases were allowed to the exporter, hence, the respondents were liable for penalties. 3. The contention of the respondents is .....

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..... ue relied on the Customs Manual to say that the present respondents are the supervisory officers and examination of goods is to be done under their supervision. No doubt, the Customs Manual says so but the allegation in the show-cause notice is that the present respondents marked in the shipping bills to concerned Inspector as the Inspector examined the goods and allowed the same to cross the Bord .....

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