https://www.taxtmi.com/caselaws?id=155132 The tribunal set aside the penalties imposed under Section 114(i) of the Customs Act on Custom House Agents involved in an alleged smuggling attempt of red sanders disguised as rice. While the agents were criticized for regulatory failures, the tribunal found no conclusive evidence of direct involvement in the smuggling operation orchestrated by an individual named D. Padmanabhan. The appellants' actions were deemed insufficient in discharging duties as per regulations but did not amount to aiding and abetting the smuggling activity. Consequently, the penalties were overturned, and the appeals of the Custom House Agents were allowed. en-us Tue, 06 Oct 2009 00:00:00 +0530 Thu, 03 Jan 2019 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155132 The tribunal set aside the penalties imposed under Section 114(i) of the Customs Act on Custom House Agents involved in an alleged smuggling attempt of red sanders disguised as rice. While the agents were criticized for regulatory failures, the tribunal found no conclusive evidence of direct involvement in the smuggling operation orchestrated by an individual named D. Padmanabhan. The appellants' actions were deemed insufficient in discharging duties as per regulations but did not amount to aiding and abetting the smuggling activity. Consequently, the penalties were overturned, and the appeals of the Custom House Agents were allowed. Case-Laws Customs Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155132