https://www.taxtmi.com/caselaws?id=53753 Penalty under Section 112 of the Customs Act could not be sustained against a clearing agent partnership firm where one partner had not been proceeded against, the other was exonerated, and there was no independent finding of culpable participation by the firm. Penalty on an individual for alleged abetment and fraudulent clearance also failed because the evidence did not satisfactorily prove use of lorry receipts and octroi documents to divert goods or otherwise establish conduct rendering the goods liable to confiscation. On the record, the penalties on both appellants were set aside. en-us Mon, 20 Dec 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53753 Penalty under Section 112 of the Customs Act could not be sustained against a clearing agent partnership firm where one partner had not been proceeded against, the other was exonerated, and there was no independent finding of culpable participation by the firm. Penalty on an individual for alleged abetment and fraudulent clearance also failed because the evidence did not satisfactorily prove use of lorry receipts and octroi documents to divert goods or otherwise establish conduct rendering the goods liable to confiscation. On the record, the penalties on both appellants were set aside. Case-Laws Customs Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53753