2018 (2) TMI 958

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....r. G K Sarkar & Shri Piyush Kumar, Advocates - for the Appellants Shri R K Manjhi, AR - for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals are filed against Order-in-Original No.9/2013 dated 21.11.2013. 2. Brief facts of the case are that in the month of April one M/s. S N K Trading & Exports has exported steel plates to South Africa. The goods were over-valued t....

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....that the Shri Virender Joshi, who was inspector at the relevant time and posted at ICD, Indore attended to the consignments. Department promoted him as Superintendent. 4. During that period, Shri A K Shukla, who was Assistant Commissioner of Customs, Central Excise and Service Tax was posted at ICD, Indore was issued charge sheet and penalized by the Commissioner, but the said order was stayed ....

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....para 108 has observed that - "...there is no proof on record of their having the knowledge of mischief being committed or their having made any financial gain from their acts of omissions...." 7. In the departmental proceedings, nothing fruitful has come out regarding so called fraud. Shri Virendra Joshi, who was inspector has already been promoted. Shri A K Shukla, Assistant Commissioner ha....