https://www.taxtmi.com/caselaws?id=359799 The appellant, Shri Surya Prakash Kothari, was found to have passively abetted in the attempted export of red sanders disguised as granite slabs. Despite not actively participating in the smuggling, he enabled the illegal activities by providing his IEC and bank account. The penalty under Section 114 (i) of the Customs Act, 1962, was initially set at &8377; 10,00,000 but was reduced to &8377; 3,00,000 by the appellate tribunal due to the appellant's indirect involvement. The judgment emphasized the appellant's benefit from the illegal activities but acknowledged the absence of active connivance with the main perpetrators. en-us Thu, 26 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359799 The appellant, Shri Surya Prakash Kothari, was found to have passively abetted in the attempted export of red sanders disguised as granite slabs. Despite not actively participating in the smuggling, he enabled the illegal activities by providing his IEC and bank account. The penalty under Section 114 (i) of the Customs Act, 1962, was initially set at &8377; 10,00,000 but was reduced to &8377; 3,00,000 by the appellate tribunal due to the appellant's indirect involvement. The judgment emphasized the appellant's benefit from the illegal activities but acknowledged the absence of active connivance with the main perpetrators. Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359799