https://www.taxtmi.com/caselaws?id=767689 Penalty under Sections 114(iii) and 114AA of the Customs Act could not be sustained against a Customs House Agent where the record showed only processing of shipping bills on documents supplied by exporters. The department failed to prove any active participation in attempted improper export or in making false declarations, and there was no material showing knowledge of overvaluation. A retracted statement, unsupported by independent corroboration, was insufficient, and the co-noticee's statement did not satisfy the required evidentiary safeguards. On these facts, the penalty was set aside. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767689 Penalty under Sections 114(iii) and 114AA of the Customs Act could not be sustained against a Customs House Agent where the record showed only processing of shipping bills on documents supplied by exporters. The department failed to prove any active participation in attempted improper export or in making false declarations, and there was no material showing knowledge of overvaluation. A retracted statement, unsupported by independent corroboration, was insufficient, and the co-noticee's statement did not satisfy the required evidentiary safeguards. On these facts, the penalty was set aside. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767689