Knowledge and abetment requirements limit customs broker G-card holder penalties for concealed restricted goods imports.

Penalty under Section 112A cannot be sustained against a customs broker's G-card holder without evidence that the person knew of, abetted, committed, or omitted an act rendering imported goods liable to confiscation. The notes state that the holder returned the import documents after noticing a mismatch between the declared description and cargo, informed Customs, and explained credited funds as duty, transport, and logistics expenses. On the stated record, the penalty was set aside.

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Issues: Whether penalty could be imposed on a customs broker's G-card holder under Section 112A for alleged involvement in the importation of restricted goods concealed in a consignment.

Analysis: The appellant had returned the import documents without clearing the goods after a mismatch between the declared description and the cargo was noticed, and had intimated Customs of the return. The cash credited to the appellant's account was explained as being used for customs duty, transportation and logistical expenses. The record did not establish that the appellant knew of, abetted, did, or omitted any act rendering the goods liable to confiscation.

Conclusion: Penalty under Section 112A was not sustainable and was set aside.

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