V. LAKSHMIPATHY Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellant was working in the capacity of a Licensing Assistant, a ministerial post on whom a penalty of Rs. 50,000/ - has been imposed by the impugned order on the ground that he had associated himself in the act of amending the description of the goods in the Advance Licence and had therefore abetted in the illegal import indulged in by M/s. Best Fabrics. Hence this appeal.

(2.) THE events that had taken place are set out in the form of List of dates below to enable better appreciation of the facts -

(3.) IN view of our findings, the appeal is allowed. The penalty is set aside with consequential relief as per law.