https://www.taxtmi.com/highlights?id=104192 Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104192 Electronic records relied on in customs penalty proceedings require prescribed certification, and an uncertified text-message printout has no evidentiary value where no forensic material links it to the alleged user. Such material cannot implicate a Customs officer in attempted illegal export of foreign currency. Abetment further requires proof of intentional aiding and active complicity; an uncorroborated co-noticee statement, absent recovery, CCTV, or independent-witness support, does not establish it. Failure to detect concealed currency during routine examination is insufficient. On these grounds, the penalty for abetment was set aside with consequential relief. Highlights Customs Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104192