https://www.taxtmi.com/caselaws?id=450412 CESTAT Kolkata set aside penalties imposed on departmental officers in fraudulent export case. Revenue made appellants co-noticees based solely on DRI letter and show cause notices issued to different exporters regarding unrelated shipping bills and drawbacks. Court found no specific allegations against appellants and noted their names absent from DRI's final report. Revenue improperly generalized issues from one case to implicate officers in separate proceedings without proper groundwork. All eight appeals allowed with consequential relief. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450412 CESTAT Kolkata set aside penalties imposed on departmental officers in fraudulent export case. Revenue made appellants co-noticees based solely on DRI letter and show cause notices issued to different exporters regarding unrelated shipping bills and drawbacks. Court found no specific allegations against appellants and noted their names absent from DRI's final report. Revenue improperly generalized issues from one case to implicate officers in separate proceedings without proper groundwork. All eight appeals allowed with consequential relief. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450412