https://www.taxtmi.com/caselaws?id=81106 A Customs House Clearing Agent could not be penalised for alleged abetment of export misdeclaration under Section 114 of the Customs Act, 1962 because the record did not establish knowledge, participation, or any independent corroboration of the alleged scheme. The exporter's statements did not implicate the agent, the agent's initial statement was exculpatory, and later inculpatory statements were treated as doubtful in voluntariness because they were recorded while he remained in custody late at night and early morning. In penal customs proceedings, a retracted confession must be voluntary, true, and supported by independent evidence; mere negligence or lack of diligence is insufficient for liability. The penalty was therefore set aside and the agent was exonerated. en-us Wed, 05 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 15:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81106 A Customs House Clearing Agent could not be penalised for alleged abetment of export misdeclaration under Section 114 of the Customs Act, 1962 because the record did not establish knowledge, participation, or any independent corroboration of the alleged scheme. The exporter's statements did not implicate the agent, the agent's initial statement was exculpatory, and later inculpatory statements were treated as doubtful in voluntariness because they were recorded while he remained in custody late at night and early morning. In penal customs proceedings, a retracted confession must be voluntary, true, and supported by independent evidence; mere negligence or lack of diligence is insufficient for liability. The penalty was therefore set aside and the agent was exonerated. Case-Laws Customs Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81106