Penalty cannot survive without the Principal Contravention

Can a person be penalised for abetting an improper import when the import itself has been held legitimate? CESTAT Kolkata says no. 

The Tribunal had already found that the imported electrical-tricycle components were correctly declared as parts and that there was no misdeclaration. 

Since the principal contravention disappeared, the allegation that the appellant had abetted that contravention could not survive independently. The ₹4 lakh penalty was therefore set aside.