https://www.taxtmi.com/caselaws?id=117280 The Tribunal determined that the appellants, a Superintendent and Inspector of Customs & Central Excise, were not proven to have abetted or colluded in fraudulent export activities. The charge of dereliction of duty was deemed insufficient for penalties under Section 114(i) of the Customs Act. Consequently, the Tribunal set aside the imposed penalties, allowing the appeals with consequential relief, aligning with legal precedents that safeguard officials acting in good faith without evidence of personal gain or abetment. en-us Fri, 17 Feb 2006 00:00:00 +0530 Wed, 20 Mar 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117280 The Tribunal determined that the appellants, a Superintendent and Inspector of Customs & Central Excise, were not proven to have abetted or colluded in fraudulent export activities. The charge of dereliction of duty was deemed insufficient for penalties under Section 114(i) of the Customs Act. Consequently, the Tribunal set aside the imposed penalties, allowing the appeals with consequential relief, aligning with legal precedents that safeguard officials acting in good faith without evidence of personal gain or abetment. Case-Laws Customs Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117280