https://www.taxtmi.com/caselaws?id=52409 Penalty under the Customs Act was unsustainable against a Customs House Agent where the record showed only that he signed shipping documents without verification. The tribunal found no evidence that he knew of the concealed sandalwood, was told of the concealment, or had abetted the attempted export of prohibited goods. In penal proceedings, mere failure to verify documents is insufficient; the department must show knowledge, mala fide intention, conscious participation, or active involvement in the contravention. On that basis, the penalty was set aside. en-us Tue, 23 Dec 2003 00:00:00 +0530 Fri, 28 Jun 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52409 Penalty under the Customs Act was unsustainable against a Customs House Agent where the record showed only that he signed shipping documents without verification. The tribunal found no evidence that he knew of the concealed sandalwood, was told of the concealment, or had abetted the attempted export of prohibited goods. In penal proceedings, mere failure to verify documents is insufficient; the department must show knowledge, mala fide intention, conscious participation, or active involvement in the contravention. On that basis, the penalty was set aside. Case-Laws Central Excise Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52409