2008 (12) TMI 468

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....hana, Advocate, for the Respondent. [Order per : P.K. Das, Member (J)]. - Revenue filed the appeals against the Order-in-Original No. 70-71/2005 dated 30-8-05 passed by the Commissioner of Customs, Delhi whereby the penal provisions were dropped against the respondents. 2. The relevant facts of the case, in brief, are that one M/s. Mahavir Impex, a 100% Export Oriented Unit, was enga....

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....ause notice. It has been alleged that the respondent Nos. 1 and 2, Shri G.S. Charpota and Shri Nathu Lal Meena were Superintendent and Inspector of Central Excise respectively, did not examine the goods at the time of stuffing of the goods at factory and gave false examination reports on the related ARE-1s and thus, abetted the exporter in the fraudulent acts and commission. He submits that the go....

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.... packet numbers which they have verified. It is also noticed that the samples were drawn of the exported goods. There is no material to show that the said packets or samples were other than the declared goods. In the memo. of appeal, the Revenue has not disputed this fact. There is no statements available implicating the respondents in fraudulent activities of the exporter. It is seen that the res....