Penalties Under Customs Act Sections 114(iii) & 114AA Require Proof of Criminal Abetment as Defined by IPC Section 107.

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....Levy of penalty u/s 114 (iii) and Section 114AA of the Customs Act, 1962 - To constitute a criminal offence of abetment as punishable as defined under Section 107 of Indian Penal Code, 1862, there has to be an intention to instigate, to conspire or to aid/facilitate a person to do or abstain from doing something, which is a defined penal offence and that the abettor is the part of the conspiracy with an intent to draw back benefit out of the alleged offence. - For imposition of penalty under Section 114AA the information should knowingly be false. - AT....