https://www.taxtmi.com/caselaws?id=31658 Penalty under section 114 of the Customs Act, 1962 could not be sustained against subordinate customs or transport officials where the record showed no active participation, motive, or causal nexus between their acts or omissions and the alleged illegal export of vintage cars. The Tribunal's factual findings that the officials acted under instructions and that alleged registration lapses did not facilitate the export were accepted, and the High Court held that the challenge involved only appreciation of facts. As no substantial question of law arose under section 130, appellate interference was declined and the Tribunal's order setting aside the penalties remained undisturbed. en-us Mon, 15 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31658 Penalty under section 114 of the Customs Act, 1962 could not be sustained against subordinate customs or transport officials where the record showed no active participation, motive, or causal nexus between their acts or omissions and the alleged illegal export of vintage cars. The Tribunal's factual findings that the officials acted under instructions and that alleged registration lapses did not facilitate the export were accepted, and the High Court held that the challenge involved only appreciation of facts. As no substantial question of law arose under section 130, appellate interference was declined and the Tribunal's order setting aside the penalties remained undisturbed. Case-Laws Customs Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31658