https://www.taxtmi.com/caselaws?id=756969 Penalty under Section 114(1) of the Customs Act, 1962 for alleged abetment of illegal export was unsustainable where the record did not show that the appellant knew the consignment contained Muriate of Potash instead of the declared goods. Arranging lorries for transport, without admissible evidence of knowledge of the prohibited nature or actual contents of the cargo, was held insufficient to establish conscious involvement or penal liability. The penalty was therefore set aside. en-us Mon, 08 Jan 2024 00:00:00 +0530 Fri, 09 Aug 2024 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756969 Penalty under Section 114(1) of the Customs Act, 1962 for alleged abetment of illegal export was unsustainable where the record did not show that the appellant knew the consignment contained Muriate of Potash instead of the declared goods. Arranging lorries for transport, without admissible evidence of knowledge of the prohibited nature or actual contents of the cargo, was held insufficient to establish conscious involvement or penal liability. The penalty was therefore set aside. Case-Laws Customs Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756969