https://www.taxtmi.com/caselaws?id=51852 The Tribunal set aside the personal penalty imposed on a Customs House Clearing Agent under Section 117 of the Customs Act, 1962 for facilitating illegal exports of contraband goods. The appellant was alleged to have signed shipping bills used in the illegal exports, but the Tribunal found that most of the bills were forged, indicating the appellant's innocence. Lack of evidence proving the appellant's knowledge or intent to abet the crime led to the penalty being overturned, as the Tribunal emphasized the need for proof of malicious intent before imposing such penalties. en-us Tue, 04 Mar 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51852 The Tribunal set aside the personal penalty imposed on a Customs House Clearing Agent under Section 117 of the Customs Act, 1962 for facilitating illegal exports of contraband goods. The appellant was alleged to have signed shipping bills used in the illegal exports, but the Tribunal found that most of the bills were forged, indicating the appellant's innocence. Lack of evidence proving the appellant's knowledge or intent to abet the crime led to the penalty being overturned, as the Tribunal emphasized the need for proof of malicious intent before imposing such penalties. Case-Laws Customs Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51852