https://www.taxtmi.com/caselaws?id=115149 Penalty under Section 114(i) of the Customs Act required material showing that the appellant knew of, and intentionally associated himself with, the attempted unlawful export of foreign currency. The co-accused's statement did not establish the necessary mental element, and the fact that sale proceeds were returned in foreign currency was insufficient by itself to prove abetment. The record also did not show that the currency was intended for export in breach of foreign exchange requirements or that the appellant was aware of any such breach, so penalty was not warranted. en-us Tue, 19 Oct 2004 00:00:00 +0530 Thu, 24 May 2012 12:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115149 Penalty under Section 114(i) of the Customs Act required material showing that the appellant knew of, and intentionally associated himself with, the attempted unlawful export of foreign currency. The co-accused's statement did not establish the necessary mental element, and the fact that sale proceeds were returned in foreign currency was insufficient by itself to prove abetment. The record also did not show that the currency was intended for export in breach of foreign exchange requirements or that the appellant was aware of any such breach, so penalty was not warranted. Case-Laws Customs Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115149