https://www.taxtmi.com/caselaws?id=77015 Penalty on a testing laboratory for allegedly aiding export misdeclaration was held unsustainable because its role was limited to sample analysis and issuance of a test report. The record showed no participation in the misdeclaration or undervaluation of goods and no conscious knowledge of any proposed offence. A vague report, by itself, was insufficient to establish deliberate aiding and abetting. Penalty under Section 114(i) of the Customs Act, 1962 was therefore set aside, with consequential relief to the assessee. en-us Thu, 17 Sep 2009 00:00:00 +0530 Mon, 09 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77015 Penalty on a testing laboratory for allegedly aiding export misdeclaration was held unsustainable because its role was limited to sample analysis and issuance of a test report. The record showed no participation in the misdeclaration or undervaluation of goods and no conscious knowledge of any proposed offence. A vague report, by itself, was insufficient to establish deliberate aiding and abetting. Penalty under Section 114(i) of the Customs Act, 1962 was therefore set aside, with consequential relief to the assessee. Case-Laws Customs Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77015