https://www.taxtmi.com/caselaws?id=347783 Penalty under the Customs Act could not be sustained against a shipping-line agent that had not issued the bill of lading and was shown only as a pure agent, because no evidence established collusion, active participation, or any act causing the alleged misdeclaration. Penalty against the sub-agent also failed because the only basis was a lapse in verifying the identity of the person collecting delivery documents, and a mere procedural omission was insufficient without tangible material showing knowledge of, or conscious involvement in, the illegal import or misdeclaration. The penalties were set aside and the appeals were allowed. en-us Thu, 24 Aug 2017 00:00:00 +0530 Tue, 12 Sep 2017 08:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347783 Penalty under the Customs Act could not be sustained against a shipping-line agent that had not issued the bill of lading and was shown only as a pure agent, because no evidence established collusion, active participation, or any act causing the alleged misdeclaration. Penalty against the sub-agent also failed because the only basis was a lapse in verifying the identity of the person collecting delivery documents, and a mere procedural omission was insufficient without tangible material showing knowledge of, or conscious involvement in, the illegal import or misdeclaration. The penalties were set aside and the appeals were allowed. Case-Laws Customs Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347783