Section 112(a) of Customs Act: Evidence Needed for Abetment Charges Against Officers; Duty Dereliction Handled by CCS Rules.

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....Penalty u/s 112 (a) of Customs Duty - Penalty on customs officers - Charge of Abatement - Positive evidence to that effect is required to be placed and charge of abetting needs to be proved in positive manner. - The charges of dereliction of duty cannot be adjudicated in terms of the provisions of Customs Act, 1962 and need to be considered as per CCS Rules. - AT....