2013 (7) TMI 377

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....zed Representative (DR) For the Respondent: Shri Sudhir Malhotra, Advocate JUDGEMENT       Per. Rakesh Kumar:- The facts leading to these appeals by Revenue are, in brief, as under. 1.1 At Attari land custom station, the trains coming from Pakistan arrive at platform No. 2 where the imported goods are unloaded. There is a gate between platform No. 2 and....

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....ficers, for imposition of penalty under Section 112 of the Customs Act, 1962 alleging that they had abetted in illicit clearance of goods under seizure without out of charge order. This show cause notice was adjudicated by the Commissioner vide order-in-original dated 27/10/05 by which the penalty proceedings were dropped by the Commissioner against the respondents. This order of the Commissioner ....

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....ed order passed by the Commissioner exonerating the respondents is not legal and proper. 4. Shri Sudhir Malhotra, Advocate, the learned Counsel for the respondents, pleaded that the show cause notice, which was adjudicated by the Commissioner in the impugned order, had been issued by the way of an addendum to an earlier show cause notice proposing confiscation of the seized goods and this show ....

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....y Authority has exonerated all the officers who are respondents in this case and that in view of this, there is no merit in these appeals filed by the Revenue. 5. We have considered the submissions from both the sides and perused the records. 6. We find that disciplinary proceedings had been initiated against all these respondents under CCS (CCA) Rules on the charge of abetting the smuggling....