https://www.taxtmi.com/caselaws?id=392039 In departmental proceedings, a disciplinary authority may differ from an enquiry report if it records an independent, reasoned assessment based on the record and does not mechanically adopt vigilance advice. Findings need only be supported on a preponderance of probabilities, not strict rules of evidence. The material relied on here included alleged fraudulent export documentation, absence of actual transportation or verification, and confirmations inconsistent with the claimed consignments. The discussion also notes that parity with other delinquent officers cannot be claimed mechanically where roles and punishments differ, and that penalty selection lies within disciplinary discretion unless arbitrary. en-us Fri, 18 Oct 2019 00:00:00 +0530 Wed, 12 Feb 2020 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392039 In departmental proceedings, a disciplinary authority may differ from an enquiry report if it records an independent, reasoned assessment based on the record and does not mechanically adopt vigilance advice. Findings need only be supported on a preponderance of probabilities, not strict rules of evidence. The material relied on here included alleged fraudulent export documentation, absence of actual transportation or verification, and confirmations inconsistent with the claimed consignments. The discussion also notes that parity with other delinquent officers cannot be claimed mechanically where roles and punishments differ, and that penalty selection lies within disciplinary discretion unless arbitrary. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392039