https://www.taxtmi.com/caselaws?id=415214 Penalty under Section 114(iii) of the Customs Act requires a knowing act or omission that facilitates export of goods liable to confiscation; mere negligence in conducting a market inquiry, without evidence of prior instigation, conspiracy, aid, or receipt of drawback benefit, is not abetment. For Section 114AA, liability arises only where information is knowingly false; incorrect material obtained from improper sources, without intent to misstate, does not meet that standard. On the stated facts, the Inspector's casual and improper inquiry after the fraudulent exports had already occurred did not justify penalty under either provision. en-us Fri, 12 Nov 2021 00:00:00 +0530 Tue, 30 Nov 2021 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415214 Penalty under Section 114(iii) of the Customs Act requires a knowing act or omission that facilitates export of goods liable to confiscation; mere negligence in conducting a market inquiry, without evidence of prior instigation, conspiracy, aid, or receipt of drawback benefit, is not abetment. For Section 114AA, liability arises only where information is knowingly false; incorrect material obtained from improper sources, without intent to misstate, does not meet that standard. On the stated facts, the Inspector's casual and improper inquiry after the fraudulent exports had already occurred did not justify penalty under either provision. Case-Laws Customs Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415214