https://www.taxtmi.com/caselaws?id=75149 Penalty for aiding and abetting cannot be sustained unless the record shows knowledge or a reasonable belief that the importer had misdeclared the goods. On the facts noted, the appellant's role in seeking clearance, lack of proper authorisation, and handling of customs documents did not establish awareness of concealment before filing the bill of entry. The appellant was therefore not shown to have aided or abetted any act or omission making the goods liable to confiscation, and the penalty was set aside. en-us Fri, 19 Jun 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75149 Penalty for aiding and abetting cannot be sustained unless the record shows knowledge or a reasonable belief that the importer had misdeclared the goods. On the facts noted, the appellant's role in seeking clearance, lack of proper authorisation, and handling of customs documents did not establish awareness of concealment before filing the bill of entry. The appellant was therefore not shown to have aided or abetted any act or omission making the goods liable to confiscation, and the penalty was set aside. Case-Laws Customs Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75149