https://www.taxtmi.com/caselaws?id=263254 Penalty under Section 114 of the Customs Act requires evidence linking the respondent to knowledge or intention regarding the improper export. The Tribunal's factual finding that the record did not show awareness of the export of red sanders disguised as natural slate stone was accepted, and the High Court found no basis on the materials to attract the penalty. A possible lapse by the customs house agent, standing alone, was insufficient to sustain customs penalty against the respondent without the requisite evidentiary foundation. The deletion of the penalty was therefore upheld in favour of the assessee. en-us Thu, 02 Jul 2015 00:00:00 +0530 Fri, 17 Feb 2017 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263254 Penalty under Section 114 of the Customs Act requires evidence linking the respondent to knowledge or intention regarding the improper export. The Tribunal's factual finding that the record did not show awareness of the export of red sanders disguised as natural slate stone was accepted, and the High Court found no basis on the materials to attract the penalty. A possible lapse by the customs house agent, standing alone, was insufficient to sustain customs penalty against the respondent without the requisite evidentiary foundation. The deletion of the penalty was therefore upheld in favour of the assessee. Case-Laws Customs Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263254