COMMISSIONER OF CUSTOMS Vs. M.I. KHAN

JUDGEMENT

(1.) THESE three appeals have been filed by the Commissioner of Customs, New Delhi on the basis of Order of the Central Board of Excise and Customs dated 28 -10 -98 reviewing the Order -in -Original dated 29 -10 -97 passed by the Commissioner of Customs, Air Cargo, Delhi, by which proceedings initiated against three Officers of Customs (who are the three Respondents in the present Appeals) namely, Shri W.L. Hangshing, Shri M.I. Khan and Shri R.K. Sharma were directed to be dropped.

(2.) SINCE the facts relating to the three Appeals were common and common issues have been raised, they were heard together and are being disposed of by this order.

(3.) SHRI Sumit K. Das, ld. JDR appeared for the appellant Commissioner and S/Shri J.S. Agarwal, K.K. Anand, Dev Nath and A. Madhava Rao, ld. Advocates appeared for the Respondents.