- (1.) Heard Sri M.C. Chaturvedi, learned Senior Advocate assisted by Sri Suresh Chandra Dwivedi, learned counsel for the petitioner and Sri Bhupendra Nath Singh, learned counsel representing Shiva Karan Vishwakarma, respondent no. 1 in Writ-A No. 17154 of 2017 and Sri Ravindra Narain Singh, Sri Nishant Mishra and Ms. Saumya Madhyan, Advocates representing Pawan Kumar Singh, respondent no. 1 in Writ-A No. 17353 of 2017.
(2.) Respondent no. 1 in both the petitions had challenged the charge-sheet before the Central Administrative Tribunal by way of separate Original Applications. The charge-sheet contains four charges relating to inaccurate physical verification of goods, exaggerated valuation with regard to the market value of the export goods and attempt to export inferior variety of carpets with ulterior motives. It has been stated at the bar that the Tribunal had stayed the enquiry proceedings in both the cases.
(3.) During the pendency of the case before the Tribunal, it appears that the adjudication proceedings were undertaken and a common Adjudication Order was passed by the Adjudicating Authority on 16th February, 2010. In the adjudication proceedings, penalty was also imposed on the two respondents namely Shiva Karan Vishwakarma and Pawan Kumar Singh of Rs. 1,000,00/- each. They had filed separate appeals before the Custom Excise and Service Tax Appellate Tribunal, which were registered as Appeal Nos. 3593 and 3792 of 2012. The Appellate Tribunal vide judgement and order dated 06.10.2016 allowed all the five connected appeals and other miscellaneous applications including the two appeals filed by the two respondents in these two petitions. The Appellate Tribunal recorded specific finding with regard to all the four charges levelled against the respondents in the charge-sheet and held them to be unsustainable. The penalty imposed against the two respondents has also been quashed. With regard to draw back, the matter was remanded to the Disbursing Authority on the basis of the actual export and on the basis of actual foreign exchange realized as per the provision of law.;