https://www.taxtmi.com/caselaws?id=50221 Penalty on an indenting agent for undeclared spares in an imported consignment was found unjustified because the show cause notice did not specify any act or omission constituting abetment. The notice referred to confiscation and penalty, but it failed to allege a clear factual basis for fastening liability on the agent. The adjudicating authority had also found that the misdeclaration was not deliberate, and the spares were of relatively small value compared with the main scanner. On those facts, the prerequisite for imposing penalty on the respondent was not established. en-us Tue, 14 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50221 Penalty on an indenting agent for undeclared spares in an imported consignment was found unjustified because the show cause notice did not specify any act or omission constituting abetment. The notice referred to confiscation and penalty, but it failed to allege a clear factual basis for fastening liability on the agent. The adjudicating authority had also found that the misdeclaration was not deliberate, and the spares were of relatively small value compared with the main scanner. On those facts, the prerequisite for imposing penalty on the respondent was not established. Case-Laws Customs Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50221