2008 (1) TMI 734

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.... Sushil Kumar Halwai, S.P. Majumdar, Samir Kumar Das and T. Hussain, Advocates, for the Appellant. Shri N.C. Chowdhury, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It is alleged by the Department that the main appellants, M/s. Promising Exports Ltd. filed 9 (nine) Shipping Bills for export of goods to Bangladesh under claim for duty draw-....

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..... Advocate appearing for the main appellants (Exporter) and the Director of the exporting Company, Mr. Sushil Kr. Halwai, states that the appellants have exported the impugned goods as has been certified by the Customs officials. He also states that the remittances for the export have been received in foreign exchange through banking channels. He further states that Shri Halwai, who has been penal....

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....to a specific query from the Bench, he is unable to state which provision of the Customs Act has been contravened by them. We also find that the adjudicating Commissioner has not anywhere stated which provision of the Customs Act has been contravened by the officials to attract penal action under Section 117. 6. After hearing both sides and perusing the case records including the report re....

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.... We are surprised to note that while penalty has been imposed on these officials under the Customs Act, no action against them has been taken under the Departmental Disciplinary Rules. We are of the prima facie view that the imposition of penalty on them is not justified as no one can be penalized without a specific charge and without showing the specific contravention under the Customs Act. Accor....