https://www.taxtmi.com/caselaws?id=155630 The Commissioner ordered absolute confiscation of Red Sander Logs and a container involved in an attempted illegal export, with an option for redemption upon payment of a fine. The penalty of Rs. 50,000 imposed on the appellant was upheld. However, the appellate tribunal found no conclusive evidence of abetment in the illegal export, setting aside the penalty under Section 114(1) of the Customs Act and ruling in favor of the appellant. The judgment underscores the requirement for concrete evidence to establish abetment and a direct link between the accused's actions and the offense committed to impose penalties successfully. en-us Fri, 26 Feb 2010 00:00:00 +0530 Fri, 19 May 2017 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155630 The Commissioner ordered absolute confiscation of Red Sander Logs and a container involved in an attempted illegal export, with an option for redemption upon payment of a fine. The penalty of Rs. 50,000 imposed on the appellant was upheld. However, the appellate tribunal found no conclusive evidence of abetment in the illegal export, setting aside the penalty under Section 114(1) of the Customs Act and ruling in favor of the appellant. The judgment underscores the requirement for concrete evidence to establish abetment and a direct link between the accused's actions and the offense committed to impose penalties successfully. Case-Laws Customs Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155630