https://www.taxtmi.com/caselaws?id=279737 The commentary discusses penalty exposure for a customs house agent and its employees where export promotion copies of shipping bills were alleged to have been manipulated. It notes that the record did not show direct evidence linking the CHA or its staff to tampering, while the available documents indicated that the exporters themselves altered the copies after shipment and that office and dock records remained correct. In the absence of proof of conspiracy, abetment, or personal involvement, the analysis treats enhancement or imposition of penalty on the CHA side as unsupported and emphasises that the exporters' version was not rebutted by credible contrary evidence. en-us Fri, 12 Jan 2007 00:00:00 +0530 Wed, 03 Apr 2019 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279737 The commentary discusses penalty exposure for a customs house agent and its employees where export promotion copies of shipping bills were alleged to have been manipulated. It notes that the record did not show direct evidence linking the CHA or its staff to tampering, while the available documents indicated that the exporters themselves altered the copies after shipment and that office and dock records remained correct. In the absence of proof of conspiracy, abetment, or personal involvement, the analysis treats enhancement or imposition of penalty on the CHA side as unsupported and emphasises that the exporters' version was not rebutted by credible contrary evidence. Case-Laws Customs Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279737