https://www.taxtmi.com/caselaws?id=802158 Customs Act penalties for attempted export smuggling cannot rest on commercial negligence or intermediary status alone; they require evidence of knowing involvement, abetment or a legally attributable act connected with the attempt. Liability for using false documents requires knowing use. Declared steel wire loaded under official supervision and sealed at the factory is not liable to confiscation merely because prohibited wood logs were substituted during transit, where the substitution is not attributable to the exporter. A consequential redemption fine is likewise unsustainable. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802158 Customs Act penalties for attempted export smuggling cannot rest on commercial negligence or intermediary status alone; they require evidence of knowing involvement, abetment or a legally attributable act connected with the attempt. Liability for using false documents requires knowing use. Declared steel wire loaded under official supervision and sealed at the factory is not liable to confiscation merely because prohibited wood logs were substituted during transit, where the substitution is not attributable to the exporter. A consequential redemption fine is likewise unsustainable. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802158