https://www.taxtmi.com/caselaws?id=331690 Penalty under the Customs Act was sustained where the appellant's own initial statement, corroborated by the importer's statement, showed that he organised the import, used the importer's passport for TR concession, arranged clearance through the CHA, collected funds for duty payment, and facilitated dealings in the car. The later retraction was treated as an afterthought and rejected. On these facts, the appellant was found to have actively aided and abetted the wrongful import, so the penalty remained valid and the appeal failed. en-us Thu, 18 Aug 2016 00:00:00 +0530 Mon, 05 Sep 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331690 Penalty under the Customs Act was sustained where the appellant's own initial statement, corroborated by the importer's statement, showed that he organised the import, used the importer's passport for TR concession, arranged clearance through the CHA, collected funds for duty payment, and facilitated dealings in the car. The later retraction was treated as an afterthought and rejected. On these facts, the appellant was found to have actively aided and abetted the wrongful import, so the penalty remained valid and the appeal failed. Case-Laws Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331690