Penalty for alleged misdeclaration could not survive where the exporter's penalty was already set aside.

A Customs House Agent's penalty for alleged aiding and abetting misdeclaration in a shipping bill could not be sustained where the exporter's penalty had already been set aside. The deletion of the exporter's penalty rested on findings that the goods were not liable to confiscation and that a Customs Act penalty could not survive on those facts. Because the agent's liability arose from the same alleged document manipulation and the same misdeclaration transaction, the penalty against the agent lacked an independent footing and was set aside.

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Issues: Whether the penalty imposed on the Customs House Agent for alleged aiding and abetting misdeclaration in the shipping bill could survive after the penalty against the exporter was set aside.

Analysis: The exporter's penalty had already been deleted on the footing that the goods were not liable to confiscation and that a penalty under the Customs Act could not be sustained in the circumstances. The liability fastened on the Customs House Agent was based on the same allegation of manipulation of documents and the same misdeclaration transaction. Once the foundational penalty against the exporter was dropped, the separate penalty on the agent, which rested on the same factual basis, could not be independently sustained.

Conclusion: The penalty imposed on the appellant was set aside and the appeal was allowed.

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