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    <title>2016 (2) TMI 1042 - BOMBAY HIGH COURT</title>
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    <description>Disciplinary findings will not be interfered with where the employee received reasonable opportunity, including personal hearings, and no breach of natural justice or disciplinary rules is shown. An unretracted statement recorded under Section 108 of the Customs Act, admitting countersignature of examination reports and inadequate supervision, could be relied on in disciplinary proceedings because strict rules of evidence do not apply. The absence of original or legible shipping bills was not fatal, as the admissions, examination report, and other record provided sufficient material to prove misconduct. The disciplinary authority was therefore entitled to disagree with the inquiry officer and sustain Charge No. I, and the penalty was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=190583</link>
      <description>Disciplinary findings will not be interfered with where the employee received reasonable opportunity, including personal hearings, and no breach of natural justice or disciplinary rules is shown. An unretracted statement recorded under Section 108 of the Customs Act, admitting countersignature of examination reports and inadequate supervision, could be relied on in disciplinary proceedings because strict rules of evidence do not apply. The absence of original or legible shipping bills was not fatal, as the admissions, examination report, and other record provided sufficient material to prove misconduct. The disciplinary authority was therefore entitled to disagree with the inquiry officer and sustain Charge No. I, and the penalty was upheld.</description>
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