2010 (1) TMI 1080

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..... of the substitution of red sanders logs for mica powder - It is not the case of the Department that the CHA was involved in the tampering. Negligence cannot result in abetment so as to warrant penal action - penalty set aside - appeal allowed - decided in favor of appellant. - C/330/2005 - 139/2010 - Dated:- 29-1-2010 - Ms. Jyoti Balasundaram, J. Shri B. Satish Kumar and Krishnanandh, .....

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..... logs was stuffed during transit. It is not the case of the Department that the CHA was involved in the tampering. Significantly, the CHA has not been penalized. Negligence cannot result in abetment so as to warrant penal action, in the light of Tribunal s decision in A.N. Bhat v. Collector of Customs [1991 (55) E.L.T. 580] and Neptune s Cargo Movers Pvt. Ltd. v. Commissioner of Customs (Export), C .....

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