Levy of penalty u/s 114 (iii) and Section 114AA of the Customs...

Levy of penalty u/s 114 (iii) and Section 114AA of the Customs Act, 1962 - To constitute a criminal offence of abetment as punishable as defined under Section 107 of Indian Penal Code, 1862, there has to be an intention to instigate, to conspire or to aid/facilitate a person to do or abstain from doing something, which is a defined penal offence and that the abettor is the part of the conspiracy with an intent to draw back benefit out of the alleged offence. - For imposition of penalty under Section 114AA the information should knowingly be false. - AT