https://www.taxtmi.com/article/detailed?id=12064 Penalty for abetment of illegal importation cannot rest solely on a proprietor's uncorroborated or retracted statement; independent admissible evidence is required to prove active involvement such as communications with overseas agencies, arranging undervaluation, or illicit fund transfers. Judicial release of goods and mere handing over of import documents to a clearing agent weaken any presumption of proxy importation and do not satisfy the corroboration requirement for imposing abetment penalties. en-us Fri, 24 Nov 2023 09:57:09 +0530 Fri, 24 Nov 2023 09:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12064 Penalty for abetment of illegal importation cannot rest solely on a proprietor's uncorroborated or retracted statement; independent admissible evidence is required to prove active involvement such as communications with overseas agencies, arranging undervaluation, or illicit fund transfers. Judicial release of goods and mere handing over of import documents to a clearing agent weaken any presumption of proxy importation and do not satisfy the corroboration requirement for imposing abetment penalties. Articles Customs - Import - Export - SEZ Fri, 24 Nov 2023 09:57:09 +0530 https://www.taxtmi.com/article/detailed?id=12064