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Customs broker penalties under Sections 112(a)(iii) and 114AA of the Customs Act, 1962 require proof of knowledge of the offending nature of goods or their misdeclaration. Repeated handling of import documents or participation in the documentary and delivery process alone does not establish the required knowledge or attract penalties. In the ordinary course, a person handling import documents is not required to verify their authenticity or the contents of the consignment.
Customs broker penalties under Sections 112(a)(iii) and 114AA of the Customs Act, 1962 require proof of knowledge of the offending nature of goods or their misdeclaration. Repeated handling of import documents or participation in the documentary and delivery process alone does not establish the required knowledge or attract penalties. In the ordinary course, a person handling import documents is not required to verify their authenticity or the contents of the consignment.
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