https://www.taxtmi.com/caselaws?id=390143 Issuing out of charge without actual examination of the consignment, and outside jurisdiction, was examined against the settled distinction between misconduct and mere negligence. With the charges of conspiracy, mala fide intent, dishonest gain, and wrongful loss to revenue failing, the element of deliberate misconduct was not established. The remaining lapse was treated as an inadvertent error caused by the prevailing system and surrounding circumstances, not a calculated or wilful act. On that footing, the conduct amounted at most to negligence or carelessness, and the disciplinary penalty could not be sustained. en-us Fri, 20 Dec 2019 00:00:00 +0530 Tue, 24 Dec 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390143 Issuing out of charge without actual examination of the consignment, and outside jurisdiction, was examined against the settled distinction between misconduct and mere negligence. With the charges of conspiracy, mala fide intent, dishonest gain, and wrongful loss to revenue failing, the element of deliberate misconduct was not established. The remaining lapse was treated as an inadvertent error caused by the prevailing system and surrounding circumstances, not a calculated or wilful act. On that footing, the conduct amounted at most to negligence or carelessness, and the disciplinary penalty could not be sustained. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390143