ZAKI ANWAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS tiled this appeal against the Adjudication Order passed by the Commissioner of Customs, whereby penalty of rupees two lakh was imposed on the appellant under Section 114 of the Custom Act.

(3.) APPELLANTS are working as a Customs Inspector. M/s. Romil International filed four shipping bills declaring the goods as readymade garments. The appellant gave an examination report that the goods were as per declaration. Subsequently the goods were re -examined and it was found that in instead of readymade garments, these were low valued old and used garments. The exporter of the consignment was entitled to drawback claim in respect of ready -made garments exported. The total value declared by the exporter is Rs.2,13,38,234.00 whereas on examination, it was found that the goods were valued at Rs.10,27,135.00. The adjudicating Authority, after issuance of the show cause notice, confiscated the goods and disallowed the drawback and imposed penalties on exporter and other persons including the appellant. The contention of the appellant is that due to rush of work, as he was holding other charge as Inspector, (Headquarters) also, he without examining the goods gave the examination report to the effect that the goods were as per declaration in the shipping Bill. Therefore, appellant is liable only for administration action as per Civil Services Conduct Rules and not under the Customs Act. The appellant also relied upon the decision of the Tribunal in the case of C.C., New Delhi v. Hargovind Export and Ors. Reported in 2003 (58) RLT 759 and in the case of C.C., Mumbai v. M. Vasi and Ors. reported in 2003 (54) RLT 222 to submit that the appellant cannot be held liable for abatement as abatement pre -supposes knowledge of the proposed offence and also presupposed benefit to be derived by the abetters therefrom. In the present case there is no evidence on record that the appellants was in any way was beneficiary from the export or the drawback, which is to be made available to the exporter only. The appellants also relied upon the decision of the Tribunal in the case of C.C., New Delhi v. M.I. Khan to submit that as per the provisions Section 155 of the Customs Act, no legal proceedings can be initiated against a Custom officer.