https://www.taxtmi.com/caselaws?id=799740 Penalty for abetment of an attempted illegal export requires proof of intentional assistance and active complicity; suspicion or failure to detect concealed currency is insufficient. An uncorroborated co-noticee statement alleging payment, without recovery of money, CCTV footage, or other independent evidence, cannot establish facilitation. Electronic text-message printouts lack evidentiary value unless supported by the required certificate and forensic material linking them to the alleged person's device. A bona fide examination performed in the ordinary discharge of official duty may also attract statutory protection. Accordingly, the essential elements of abetment were not established and the penalty was unsustainable. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799740 Penalty for abetment of an attempted illegal export requires proof of intentional assistance and active complicity; suspicion or failure to detect concealed currency is insufficient. An uncorroborated co-noticee statement alleging payment, without recovery of money, CCTV footage, or other independent evidence, cannot establish facilitation. Electronic text-message printouts lack evidentiary value unless supported by the required certificate and forensic material linking them to the alleged person's device. A bona fide examination performed in the ordinary discharge of official duty may also attract statutory protection. Accordingly, the essential elements of abetment were not established and the penalty was unsustainable. Case-Laws Customs Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799740