https://www.taxtmi.com/caselaws?id=154820 Penalty under Section 114(i) of the Customs Act, 1962 was held unsustainable where there was no evidence that the customs house agent knew of the substitution of red sanders logs for mica powder during transit. The record did not show the agent's involvement in the tampering, and mere negligence was insufficient to establish abetment for penal liability. As the Department failed to prove knowledge or active participation, the penalty was set aside. en-us Fri, 29 Jan 2010 00:00:00 +0530 Mon, 09 Apr 2018 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154820 Penalty under Section 114(i) of the Customs Act, 1962 was held unsustainable where there was no evidence that the customs house agent knew of the substitution of red sanders logs for mica powder during transit. The record did not show the agent's involvement in the tampering, and mere negligence was insufficient to establish abetment for penal liability. As the Department failed to prove knowledge or active participation, the penalty was set aside. Case-Laws Customs Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154820