https://www.taxtmi.com/caselaws?id=111957 The penalties imposed on two individuals acting on behalf of a Custom House Agent for the clearance of silver covered by twenty Bills of Entry under Section 112 of the Customs Act were overturned. The appellants were found to have abetted the clearance of goods subject to confiscation, but as the Custom House Agent was cleared of penalties, there was no basis for penalizing the individuals. The appeals were allowed, and the penalties imposed on the appellants were deemed unfounded, resulting in consequential reliefs for them. en-us Fri, 04 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111957 The penalties imposed on two individuals acting on behalf of a Custom House Agent for the clearance of silver covered by twenty Bills of Entry under Section 112 of the Customs Act were overturned. The appellants were found to have abetted the clearance of goods subject to confiscation, but as the Custom House Agent was cleared of penalties, there was no basis for penalizing the individuals. The appeals were allowed, and the penalties imposed on the appellants were deemed unfounded, resulting in consequential reliefs for them. Case-Laws Customs Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111957