https://www.taxtmi.com/caselaws?id=269277 Penalty on a Customs House Agent for alleged participation in export misdeclaration requires material showing knowing assistance or active role in the wrongful stuffing or export of goods. Here, the container was stuffed at the exporter's factory, the agent was not present, and no circumstantial evidence linked him to the misdeclaration of basmati as non-basmati rice. Laboratory and examination reports established only the nature of the goods, not the agent's involvement. On these facts, mens rea and participation were not proved, so the penalty was not justified and was set aside. en-us Wed, 17 Sep 2014 00:00:00 +0530 Sat, 12 Dec 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269277 Penalty on a Customs House Agent for alleged participation in export misdeclaration requires material showing knowing assistance or active role in the wrongful stuffing or export of goods. Here, the container was stuffed at the exporter's factory, the agent was not present, and no circumstantial evidence linked him to the misdeclaration of basmati as non-basmati rice. Laboratory and examination reports established only the nature of the goods, not the agent's involvement. On these facts, mens rea and participation were not proved, so the penalty was not justified and was set aside. Case-Laws Customs Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269277