https://www.taxtmi.com/caselaws?id=113996 Penalty under Section 114 of the Customs Act could be sustained only on reliable evidence of wilful participation, abetment, or knowledge in the export activity; inconsistent statements and uncorroborated material were insufficient. The record did not establish the appellant's active role, attempt to export, or post-shipping bill conduct, and the alleged acts amounted at most to preparation rather than an attempt or completed export attracting confiscation or penalty under Sections 113(d), 113(i), or 114. The penalty was therefore set aside. en-us Thu, 15 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113996 Penalty under Section 114 of the Customs Act could be sustained only on reliable evidence of wilful participation, abetment, or knowledge in the export activity; inconsistent statements and uncorroborated material were insufficient. The record did not establish the appellant's active role, attempt to export, or post-shipping bill conduct, and the alleged acts amounted at most to preparation rather than an attempt or completed export attracting confiscation or penalty under Sections 113(d), 113(i), or 114. The penalty was therefore set aside. Case-Laws Customs Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113996