https://www.taxtmi.com/caselaws?id=775276 Levy of penalties under the Customs Act for alleged export misdescription was assessed against the appellant; the Commissioner found no evidence of abetment, omission or contravention rendering goods liable to confiscation, so penalty under penalty for abetment or omission is unsustainable and set aside. Similarly, because no evidence of contravention was found, penalty for contravention is unsustainable and set aside. The authority did find only negligence attracting administrative action under CBLR, 2013, and recommended departmental proceedings for license suspension or revocation. Appeals allowed and monetary penalties vacated. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 04 Feb 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775276 Levy of penalties under the Customs Act for alleged export misdescription was assessed against the appellant; the Commissioner found no evidence of abetment, omission or contravention rendering goods liable to confiscation, so penalty under penalty for abetment or omission is unsustainable and set aside. Similarly, because no evidence of contravention was found, penalty for contravention is unsustainable and set aside. The authority did find only negligence attracting administrative action under CBLR, 2013, and recommended departmental proceedings for license suspension or revocation. Appeals allowed and monetary penalties vacated. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775276