HC confirms penalty on custom official for clearance of Consignment without proper Verification

Brief of the Case Delhi High Court held In the case of S.N. Ojha vs. Commissioner of Customs that apart from the statement recorded, there is sufficient corroboration by the fact that as many as 100 consignments were allowed to be cleared without proper verification. The Appellant has been unable to show that any relevant piece of evidence has been overlooked or that the appreciation of the evidence by the Commissioner or the CESTAT is perverse. Considering the number of consignments and the value thereof, the submission that there was heavy pressure of work and therefore, the Appellant cannot...