https://www.taxtmi.com/caselaws?id=788710 Penalty under Section 114 of the Customs Act, 1962 was treated as sustainable where a Customs House Agent permitted use of his licence without due diligence and thereby facilitated an attempted export of prohibited red sanders. The provision was applied on the basis that liability can arise from an act or omission rendering goods liable to confiscation under Section 113, without requiring proof of conscious and knowing involvement for that limb, while abetment remains separately covered. On the stated findings, the agent's lack of supervision and permission for misuse of the licence formed part of the transaction leading to attempted smuggling, and the penalty was upheld. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788710 Penalty under Section 114 of the Customs Act, 1962 was treated as sustainable where a Customs House Agent permitted use of his licence without due diligence and thereby facilitated an attempted export of prohibited red sanders. The provision was applied on the basis that liability can arise from an act or omission rendering goods liable to confiscation under Section 113, without requiring proof of conscious and knowing involvement for that limb, while abetment remains separately covered. On the stated findings, the agent's lack of supervision and permission for misuse of the licence formed part of the transaction leading to attempted smuggling, and the penalty was upheld. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788710