https://www.taxtmi.com/caselaws?id=340565 Penalties on a custodian and its employees were set aside because no evidence showed their participation in the smuggling of contraband or any culpable conduct in the movement of the export container. Although the container carried red sanders logs and the goods were absolutely confiscated, the documents used to move it were found to be fabricated, and the record did not establish that the appellants knowingly relied on them. Mere difficulty in manually matching numerous export clearances with e-mailed let export orders was held insufficient to fasten penalty without proof of conscious involvement. en-us Tue, 07 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340565 Penalties on a custodian and its employees were set aside because no evidence showed their participation in the smuggling of contraband or any culpable conduct in the movement of the export container. Although the container carried red sanders logs and the goods were absolutely confiscated, the documents used to move it were found to be fabricated, and the record did not establish that the appellants knowingly relied on them. Mere difficulty in manually matching numerous export clearances with e-mailed let export orders was held insufficient to fasten penalty without proof of conscious involvement. Case-Laws Customs Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340565