https://www.taxtmi.com/caselaws?id=72404 Penalty on air cargo agents for misdeclaration in export documents was held unsustainable where there was no direct evidence of knowledge, conscious involvement, or active participation in the declaration. The shipping bills were prepared on the exporter's documents, the agents had no occasion to inspect the consignments before filing, and the related misdeclaration was treated as a genuine mistake arising from faulty communication rather than a secret arrangement or ulterior motive. Because penalty proceedings are penal in character, proof of culpable intention was necessary, and the penalty was set aside. en-us Thu, 07 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 12:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72404 Penalty on air cargo agents for misdeclaration in export documents was held unsustainable where there was no direct evidence of knowledge, conscious involvement, or active participation in the declaration. The shipping bills were prepared on the exporter's documents, the agents had no occasion to inspect the consignments before filing, and the related misdeclaration was treated as a genuine mistake arising from faulty communication rather than a secret arrangement or ulterior motive. Because penalty proceedings are penal in character, proof of culpable intention was necessary, and the penalty was set aside. Case-Laws Central Excise Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72404