https://www.taxtmi.com/caselaws?id=235219 Penalty proceedings under Section 112(a) of the Customs Act, 1962 could not be sustained where the respondents had already been exonerated in disciplinary proceedings on the same charges and evidence. The disciplinary action under Rule 14 of the CCS (CCA) Rules, 1965 ended with the charges being dropped, and the customs penalty case rested on the identical allegations and material. Once that foundation was removed, the penalty proceedings could not survive independently, and the Revenue's appeals were dismissed. en-us Mon, 11 Mar 2013 00:00:00 +0530 Mon, 19 Aug 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235219 Penalty proceedings under Section 112(a) of the Customs Act, 1962 could not be sustained where the respondents had already been exonerated in disciplinary proceedings on the same charges and evidence. The disciplinary action under Rule 14 of the CCS (CCA) Rules, 1965 ended with the charges being dropped, and the customs penalty case rested on the identical allegations and material. Once that foundation was removed, the penalty proceedings could not survive independently, and the Revenue's appeals were dismissed. Case-Laws Customs Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235219