https://www.taxtmi.com/highlights?id=74204 Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on the part of the concerned person or the establishment of mens rea on part of such a person is a must. Vague allegations and negligence, if any, howsoever grave cannot be assumed to mean abetment so as to invoke penal action. For any penal action to be enforced, the establishment of an active role on the part of the accused is imperative. - AT en-us Tue, 16 Jan 2024 08:32:59 +0530 Tue, 16 Jan 2024 21:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74204 Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on the part of the concerned person or the establishment of mens rea on part of such a person is a must. Vague allegations and negligence, if any, howsoever grave cannot be assumed to mean abetment so as to invoke penal action. For any penal action to be enforced, the establishment of an active role on the part of the accused is imperative. - AT Highlights Customs Tue, 16 Jan 2024 08:32:59 +0530 https://www.taxtmi.com/highlights?id=74204