section 114 of Customs Act not attracted if dept fails to prove that appellant has abetted the offence

Hera Shipping Solutions Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) In order to attract section 114 of the Customs Act, 1962, the department has to establish some act or omission by which the appellant has abetted the offence. Brief facts are that the Directorate of Revenue Intelligence, Chennai Zonal Unit gathered specific intelligence that attempts were made to smuggle red sanders from Chennai Port in consignment covered under Shipping Bill dated 2.5.2018 in the name of M/s. Universal Concrete Technology. The said bill was filed by the Customs Broker, the appellant herein. Pursuant ...