https://www.taxtmi.com/caselaws?id=117687 The Tribunal set aside the penalty imposed on the appellant under Sections 114(i) and 114(iii) of the Customs Act, 1988 for aiding acts leading to goods being liable to confiscation. The Tribunal found that the appellant, a clearing agent, only signed the shipping bill provided by another individual and had no active participation in the fraud. As there was no concrete evidence proving the appellant's awareness or involvement in the fraudulent activities, the penalty was deemed unsustainable. The appeal was allowed in favor of the appellant on 20th February 2006. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117687 The Tribunal set aside the penalty imposed on the appellant under Sections 114(i) and 114(iii) of the Customs Act, 1988 for aiding acts leading to goods being liable to confiscation. The Tribunal found that the appellant, a clearing agent, only signed the shipping bill provided by another individual and had no active participation in the fraud. As there was no concrete evidence proving the appellant's awareness or involvement in the fraudulent activities, the penalty was deemed unsustainable. The appeal was allowed in favor of the appellant on 20th February 2006. Case-Laws Customs Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117687