2009 (8) TMI 907

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....spondent. ORDER Heard both sides. The Revenue filed these appeals against a common impugned order whereby penalties of Rs. 10,000/- each on Shri Arun Chakraborty, Shri Khitish Ch. Barman and Shri Arabinda Das, and penalty of Rs. 5,000/- on Shri Ranjit Das, were set aside. The Commissioner of Customs (Appeals) held as under : "5. It is the decision of the lower authority that no physical e....

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....usion that the appellant had colluded with the exporter in not physically exporting the goods and in giving leverage for claiming drawback fraudulently. For the reasons indicated above, the order of the lower authority is not sustainable in law and also on facts. The penalty on the appellant is thus set aside. The impugned order is modified in so far as it relates to the appellant." 2. The cont....

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....r of Customs. The Inspector of Customs examined the goods and then allowed the goods under respective bills of exports to cross the Border. It is also submitted that even in the adjudication order, the only finding is that being a supervisory officer, he cannot escape the liability and there is no evidence on record showing any collusion of present respondents with the exporter. Therefore, the imp....