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2018 (2) TMI 958

Valuation - exported steel plates - goods overvalued to get higher DEPB benefits - Held that: - no active involvement of the officers has emerged from the available records except carelessness on their part. The value declared by the exporter has not given any benefit to the officer. When it is so, there is no justification in the impugned order. - Penalty of Rs One lakh each on the appellants .....

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penalties were imposed. All three appellants are officers who were posted in ICD, Indore at the relevant time. Shri A K Shukla, was Deputy Commissioner, Mohd. Naushad was Superintendent; and Shri Virender Joshi was Inspector at Indore Commissionerate. Under section 114 of Customs Act, penalty of Rs. One lakh each was levied on them by the impugned order. Being aggrieved, the appellants have filed .....

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el submits that it was the allegation that the three officers were there when goods were being exported and their acts of omission / commission facilitated fraudulent export. It is their submission that there is no financial gain from their acts of omission. They requested that penalty of Rs. One lakh each may be cancelled. 6. After hearing both the parties, it appears that 50550 Pneumatic tools w .....

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g though substantial period has passed. 8. In the light of our discussions, we are of the view that no active involvement of the officers has emerged from the available records except carelessness on their part. The value declared by the exporter has not given any benefit to the officer. When it is so, then we do not find any justification in the impugned order. Same is hereby set aside to the ext .....

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