https://www.taxtmi.com/caselaws?id=333272 Penalty under Section 114(i) of the Customs Act, 1962 cannot be sustained on negligence alone; liability requires proof of a statutory omission in relation to goods liable to confiscation or a positive act of abetment with knowledge of the offending goods. Where the container was sealed in the appellant's presence but later found broken with contraband allegedly inserted during transit, and the record showed no act, omission, or knowledge attributable to the exporter or its director, the penalty was set aside as being based on presumption and surmise. en-us Fri, 30 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333272 Penalty under Section 114(i) of the Customs Act, 1962 cannot be sustained on negligence alone; liability requires proof of a statutory omission in relation to goods liable to confiscation or a positive act of abetment with knowledge of the offending goods. Where the container was sealed in the appellant's presence but later found broken with contraband allegedly inserted during transit, and the record showed no act, omission, or knowledge attributable to the exporter or its director, the penalty was set aside as being based on presumption and surmise. Case-Laws Customs Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333272