https://www.taxtmi.com/caselaws?id=201619 Penalty under Section 114 of the Customs Act was found unsustainable because the Tribunal had treated the respondent's conduct as lacking the necessary nexus with the export. The evidence showed that the export was based on manipulated duplicate registration documents, and there was no material linking the respondent to the years of manufacture stated in those documents. The Court noted that forwarding the report to higher authorities did not by itself establish facilitation of the export or smuggling, and the Commissioner's order did not explain how the respondent's acts or omissions assisted the export. The dispute was held to turn on appreciation of evidence and factual findings, so no substantial question of law arose under Section 130. en-us Mon, 23 Nov 2009 00:00:00 +0530 Fri, 21 Jan 2011 23:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201619 Penalty under Section 114 of the Customs Act was found unsustainable because the Tribunal had treated the respondent's conduct as lacking the necessary nexus with the export. The evidence showed that the export was based on manipulated duplicate registration documents, and there was no material linking the respondent to the years of manufacture stated in those documents. The Court noted that forwarding the report to higher authorities did not by itself establish facilitation of the export or smuggling, and the Commissioner's order did not explain how the respondent's acts or omissions assisted the export. The dispute was held to turn on appreciation of evidence and factual findings, so no substantial question of law arose under Section 130. Case-Laws Customs Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201619