https://www.taxtmi.com/caselaws?id=448283 CESTAT Kolkata set aside penalty imposed under Section 114(i) of Customs Act against a customs house agent in red sanders smuggling case involving Nepal origin goods. The tribunal found the adjudicating authority failed to establish appellant's positive role or mens rea in the smuggling attempt. The department's case relied on conjectures and assumptions without proving beneficial consideration or active participation by the appellant. The tribunal noted that customs house agent's role was limited to processing border-endorsed documents and obtaining export clearance, not escorting consignments or verifying transporter credentials. Penalty provisions require establishment of active role and cannot be imposed based on vague allegations or negligence alone. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 09 Aug 2024 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448283 CESTAT Kolkata set aside penalty imposed under Section 114(i) of Customs Act against a customs house agent in red sanders smuggling case involving Nepal origin goods. The tribunal found the adjudicating authority failed to establish appellant's positive role or mens rea in the smuggling attempt. The department's case relied on conjectures and assumptions without proving beneficial consideration or active participation by the appellant. The tribunal noted that customs house agent's role was limited to processing border-endorsed documents and obtaining export clearance, not escorting consignments or verifying transporter credentials. Penalty provisions require establishment of active role and cannot be imposed based on vague allegations or negligence alone. Case-Laws Customs Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448283