https://www.taxtmi.com/caselaws?id=343700 The Tribunal set aside penalties imposed on customs officers for alleged involvement in an improper transaction leading to goods being liable for confiscation under the Customs Act, 1962. Crucial documents were not provided, and evidence was insufficient to establish liability. Compliance with Tribunal directions and the need for concrete evidence of active involvement in abetment were emphasized. Disciplinary proceedings exonerating an officer led to the argument against imposing penalties. The judgment underscored the importance of concrete evidence, procedural compliance, and active involvement in abetment to justify penalties under the Customs Act. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343700 The Tribunal set aside penalties imposed on customs officers for alleged involvement in an improper transaction leading to goods being liable for confiscation under the Customs Act, 1962. Crucial documents were not provided, and evidence was insufficient to establish liability. Compliance with Tribunal directions and the need for concrete evidence of active involvement in abetment were emphasized. Disciplinary proceedings exonerating an officer led to the argument against imposing penalties. The judgment underscored the importance of concrete evidence, procedural compliance, and active involvement in abetment to justify penalties under the Customs Act. Case-Laws Customs Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343700