https://www.taxtmi.com/caselaws?id=751650 Misdeclaration of inferior goods as ladies nightwear, use of blank signed shipping bills, and circuitous container movement supported a finding that the exporters and facilitators knowingly enabled fraudulent exports. Those acts and omissions were treated as abetment, bringing the goods within confiscability and attracting penalty under the Customs Act. The penalty was maintained in principle because the record showed participation and awareness of the suspicious export arrangement, but the quantum was reduced in view of the exporter's existing consequences, including denial of DEPB benefit and cancellation of licences. en-us Fri, 19 Apr 2024 00:00:00 +0530 Mon, 22 Apr 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751650 Misdeclaration of inferior goods as ladies nightwear, use of blank signed shipping bills, and circuitous container movement supported a finding that the exporters and facilitators knowingly enabled fraudulent exports. Those acts and omissions were treated as abetment, bringing the goods within confiscability and attracting penalty under the Customs Act. The penalty was maintained in principle because the record showed participation and awareness of the suspicious export arrangement, but the quantum was reduced in view of the exporter's existing consequences, including denial of DEPB benefit and cancellation of licences. Case-Laws Customs Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751650