https://www.taxtmi.com/caselaws?id=242754 Customs penalty and confiscation depend on reliable proof of the alleged contravention and the requisite knowledge or participation. For TCIL and its director, the record did not establish diversion of caster oil from a DTA source or direct export in breach of export policy, so confiscation and penalty could not be sustained. For CTPL, mere storage and co-mingling in a bonded tank was insufficient where there was no evidence of diversion, procedural breach, or knowing abetment of any illegality. The commentary states that, without evidence of the prohibited act and conscious involvement, penal action under customs law is not justified. en-us Fri, 03 Jan 2014 00:00:00 +0530 Mon, 20 Jan 2014 06:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242754 Customs penalty and confiscation depend on reliable proof of the alleged contravention and the requisite knowledge or participation. For TCIL and its director, the record did not establish diversion of caster oil from a DTA source or direct export in breach of export policy, so confiscation and penalty could not be sustained. For CTPL, mere storage and co-mingling in a bonded tank was insufficient where there was no evidence of diversion, procedural breach, or knowing abetment of any illegality. The commentary states that, without evidence of the prohibited act and conscious involvement, penal action under customs law is not justified. Case-Laws Customs Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242754