https://www.taxtmi.com/caselaws?id=124855 The Tribunal rejected the Revenue's appeal against dropping penal provisions by the Commissioner of Customs in a case involving fraudulent export activities by an Export Oriented Unit. The Tribunal found that the Central Excise Officers did not engage in intentional wrongdoing and had properly examined the goods, matching the declared items. Consequently, the Tribunal upheld the Commissioner's decision not to impose penalties on the Central Excise Officers under Section 114 of the Customs Act. en-us Fri, 05 Dec 2008 00:00:00 +0530 Wed, 11 Oct 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124855 The Tribunal rejected the Revenue's appeal against dropping penal provisions by the Commissioner of Customs in a case involving fraudulent export activities by an Export Oriented Unit. The Tribunal found that the Central Excise Officers did not engage in intentional wrongdoing and had properly examined the goods, matching the declared items. Consequently, the Tribunal upheld the Commissioner's decision not to impose penalties on the Central Excise Officers under Section 114 of the Customs Act. Case-Laws Customs Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124855