https://www.taxtmi.com/caselaws?id=84857 Penalty on a Customs House Clearing Agent for alleged negligence in handling export consignments was held unsustainable where the cartons were sealed and endorsed by the Central Silk Board and the accompanying certificate showed inspection in the authority's presence. On those facts, the agent could bona fide believe the consignments matched the invoices. The record showed negligence only, with no evidence of mala fides, collusion, or unlawful gain. In the absence of culpable negligence and considering the appellant's clean record, the extreme step of penalty was not justified, and the penalty was set aside. en-us Fri, 20 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84857 Penalty on a Customs House Clearing Agent for alleged negligence in handling export consignments was held unsustainable where the cartons were sealed and endorsed by the Central Silk Board and the accompanying certificate showed inspection in the authority's presence. On those facts, the agent could bona fide believe the consignments matched the invoices. The record showed negligence only, with no evidence of mala fides, collusion, or unlawful gain. In the absence of culpable negligence and considering the appellant's clean record, the extreme step of penalty was not justified, and the penalty was set aside. Case-Laws Customs Fri, 20 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84857