https://www.taxtmi.com/highlights?id=102371 Abetment of attempted export requires a positive act supported by admissible evidence of assistance, tampering, or knowledge of concealment. The notes state that no evidence linked the exporter, its managing partner, employees, or Customs House Agent to loading red sanders into a container declared to carry roofing tiles, tampering with the container, or knowing of the concealment during transit. On that basis, penalties against the exporter-side parties were set aside, while the proposed penalty against the Customs House Agent remained dropped. A remand for fresh adjudication was considered unjustified because no aggrieved party had challenged confiscation of the goods. en-us Wed, 05 Aug 2026 08:48:02 +0530 Wed, 05 Aug 2026 08:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102371 Abetment of attempted export requires a positive act supported by admissible evidence of assistance, tampering, or knowledge of concealment. The notes state that no evidence linked the exporter, its managing partner, employees, or Customs House Agent to loading red sanders into a container declared to carry roofing tiles, tampering with the container, or knowing of the concealment during transit. On that basis, penalties against the exporter-side parties were set aside, while the proposed penalty against the Customs House Agent remained dropped. A remand for fresh adjudication was considered unjustified because no aggrieved party had challenged confiscation of the goods. Highlights Customs Wed, 05 Aug 2026 08:48:02 +0530 https://www.taxtmi.com/highlights?id=102371