https://www.taxtmi.com/caselaws?id=95867 A Customs House Agent who only assisted in storing export goods and performed functions under the Customs House Agents Licensing Regulations, 1984 was held not liable to penalty under Section 114 of the Customs Act, 1962 in the absence of positive evidence of active participation in the attempted export of prohibited goods. Although the shipping bills described the cargo as permissible sandalwood articles, examination showed raw sandalwood pieces liable to confiscation. The Tribunal treated the exporter's representative as the principal actor in engaging the agent and found the agent's role confined to routine clearing services, so the penalty was unjustified and was set aside. en-us Tue, 24 Oct 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95867 A Customs House Agent who only assisted in storing export goods and performed functions under the Customs House Agents Licensing Regulations, 1984 was held not liable to penalty under Section 114 of the Customs Act, 1962 in the absence of positive evidence of active participation in the attempted export of prohibited goods. Although the shipping bills described the cargo as permissible sandalwood articles, examination showed raw sandalwood pieces liable to confiscation. The Tribunal treated the exporter's representative as the principal actor in engaging the agent and found the agent's role confined to routine clearing services, so the penalty was unjustified and was set aside. Case-Laws Customs Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95867