No penalty in absence of evidence for abetment for fraudulent export of goods

Smt. Sushma Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Penalty against a Late Customs Inspector for the charges for abetment for fraudulent export of goods was deleted as there was no evidence produced by the department which might prove that assessee ever instigated or conspired or intentionally aided Shri Sajjan Kumar to fraudulently export the hand woven carpets to traders in different countries and to take as high as 12 Crores of drawback in DAPL and higher drawback in other companies as well.  Held: In the present case, penalties under Section 114 (iii) & 114 AA had been...