https://www.taxtmi.com/caselaws?id=86728 Penalty under Section 114(i) of the Customs Act cannot be sustained without proof that the person knowingly abetted the prohibited export or related offence. Mere conversion of Indian currency into foreign currency at another's instance, without material showing participation in taking the currency out of India or otherwise assisting the illegal export, is insufficient to attract confiscation-linked penalty. On the facts noted, the evidence did not establish the required abetment, so the penalty was set aside. en-us Thu, 09 Jan 1997 00:00:00 +0530 Fri, 26 Aug 2011 17:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86728 Penalty under Section 114(i) of the Customs Act cannot be sustained without proof that the person knowingly abetted the prohibited export or related offence. Mere conversion of Indian currency into foreign currency at another's instance, without material showing participation in taking the currency out of India or otherwise assisting the illegal export, is insufficient to attract confiscation-linked penalty. On the facts noted, the evidence did not establish the required abetment, so the penalty was set aside. Case-Laws Customs Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86728