https://www.taxtmi.com/caselaws?id=99259 Personal penalties under customs law were held unsustainable where the liaison agent, its partners, and the customs clearing agent merely handled routine clearance documents in the ordinary course of business. The record showed no evidence that they knew of any misdeclaration in description or value, or that they were aware the importer was fictitious. In the absence of proof of conscious involvement, culpability, or adverse knowledge, the penalties could not be justified and were set aside. The principle applied is that personal penalty requires evidence of knowing participation in the wrongful act, not mere assistance in customs clearance. en-us Mon, 06 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99259 Personal penalties under customs law were held unsustainable where the liaison agent, its partners, and the customs clearing agent merely handled routine clearance documents in the ordinary course of business. The record showed no evidence that they knew of any misdeclaration in description or value, or that they were aware the importer was fictitious. In the absence of proof of conscious involvement, culpability, or adverse knowledge, the penalties could not be justified and were set aside. The principle applied is that personal penalty requires evidence of knowing participation in the wrongful act, not mere assistance in customs clearance. Case-Laws Customs Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99259