Customs House Agent Cleared of Abetment Charges u/s 114(i) of Customs Act; No Evidence of Suspicion Found.

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....Levy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - as the goods were factory stuffed and sealed, the appellant-CHA has no reason to doubt any malpractice on the part of the exporter. Thus, under the facts and circumstances, no case of abetment in attempted export of prohibited goods, against the appellant is made out. - AT....