https://www.taxtmi.com/caselaws?id=52343 Penalty under Section 114(i) and 114(iii) of the Customs Act was found unsustainable against a Customs House Agent where the employee who processed the shipping documents had no knowledge of the fraudulent export. The goods had already been stuffed, sealed and cleared under customs supervision, and the later replacement of goods could not be attributed to the agent on those facts. The text states that these provisions require more than mere negligence and call for culpable negligence or some degree of knowledge of the contravention. In the absence of participation or knowledge, the penalty order was treated as improper. en-us Mon, 25 Aug 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52343 Penalty under Section 114(i) and 114(iii) of the Customs Act was found unsustainable against a Customs House Agent where the employee who processed the shipping documents had no knowledge of the fraudulent export. The goods had already been stuffed, sealed and cleared under customs supervision, and the later replacement of goods could not be attributed to the agent on those facts. The text states that these provisions require more than mere negligence and call for culpable negligence or some degree of knowledge of the contravention. In the absence of participation or knowledge, the penalty order was treated as improper. Case-Laws Customs Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52343