https://www.taxtmi.com/caselaws?id=233482 Conscious participation in an attempted illegal export can sustain penalty for abetment under the Customs Act where the person's statement under section 108, association with the organisers, and acts facilitating the airport movement support knowledge of the plan. A later retraction will not displace contemporaneous statement evidence and surrounding circumstances if the material remains credible. On the facts discussed, the liability for penal consequences was upheld, while the penalty was moderated because the attributed role and overall circumstances justified reduction. en-us Mon, 05 Mar 2012 00:00:00 +0530 Fri, 03 May 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233482 Conscious participation in an attempted illegal export can sustain penalty for abetment under the Customs Act where the person's statement under section 108, association with the organisers, and acts facilitating the airport movement support knowledge of the plan. A later retraction will not displace contemporaneous statement evidence and surrounding circumstances if the material remains credible. On the facts discussed, the liability for penal consequences was upheld, while the penalty was moderated because the attributed role and overall circumstances justified reduction. Case-Laws Customs Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233482