https://www.taxtmi.com/caselaws?id=430813 The appeals filed by the appellants were allowed, and the penalties imposed under Section 112(a) of the Customs Act were set aside. The judgment emphasized that penalties under the Customs Act cannot be imposed when disciplinary proceedings have resulted in exoneration. While the appellants were found guilty of dereliction of duty, such charges should be addressed under the CCS Rules rather than the Customs Act. The disciplinary authority was permitted to pursue action against the officers for dereliction of duty without considering the exoneration from the charge of "abetting" for penalty imposition under the Customs Act. en-us Thu, 18 Aug 2022 00:00:00 +0530 Tue, 29 Nov 2022 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430813 The appeals filed by the appellants were allowed, and the penalties imposed under Section 112(a) of the Customs Act were set aside. The judgment emphasized that penalties under the Customs Act cannot be imposed when disciplinary proceedings have resulted in exoneration. While the appellants were found guilty of dereliction of duty, such charges should be addressed under the CCS Rules rather than the Customs Act. The disciplinary authority was permitted to pursue action against the officers for dereliction of duty without considering the exoneration from the charge of "abetting" for penalty imposition under the Customs Act. Case-Laws Customs Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430813