https://www.taxtmi.com/caselaws?id=413803 Penalty under section 114 of the Customs Act, 1962 was sustained where the surrounding facts showed intentional aid in the attempted export of prohibited red sanders. The Tribunal held that abetment is established by intentional assistance or culpable illegal omission, and that mere innocent involvement is insufficient. On the facts, admitted signatures on blank transport documents, use of the transport letter for harbour entry, and the trailer's connection with movement of the container carrying concealed contraband were enough, on a preponderance of probabilities, to prove abetment. The defence that the vehicle had been sold and the documents later misused was rejected as an afterthought. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 21 Oct 2021 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413803 Penalty under section 114 of the Customs Act, 1962 was sustained where the surrounding facts showed intentional aid in the attempted export of prohibited red sanders. The Tribunal held that abetment is established by intentional assistance or culpable illegal omission, and that mere innocent involvement is insufficient. On the facts, admitted signatures on blank transport documents, use of the transport letter for harbour entry, and the trailer's connection with movement of the container carrying concealed contraband were enough, on a preponderance of probabilities, to prove abetment. The defence that the vehicle had been sold and the documents later misused was rejected as an afterthought. Case-Laws Customs Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413803