https://www.taxtmi.com/caselaws?id=49952 The penalty imposed on a Customs House Agent for alleged abetment in the sale of imported goods, based on discrepancies in destination details, was found unsustainable. The Collector's decision was overturned as the mere discrepancy in destination details did not prove abetment, and knowledge of the contravention was essential for penalty under Section 112, which was not demonstrated. The appellant's actions were deemed to be in line with normal practices, following instructions from the buyer rather than the importer, and the penalty was ultimately set aside due to lack of evidence of abetment. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49952 The penalty imposed on a Customs House Agent for alleged abetment in the sale of imported goods, based on discrepancies in destination details, was found unsustainable. The Collector's decision was overturned as the mere discrepancy in destination details did not prove abetment, and knowledge of the contravention was essential for penalty under Section 112, which was not demonstrated. The appellant's actions were deemed to be in line with normal practices, following instructions from the buyer rather than the importer, and the penalty was ultimately set aside due to lack of evidence of abetment. Case-Laws Customs Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49952