Confiscability of imported goods does not by itself establish an...

Confiscability of imported goods does not by itself establish an intermediary's personal penalty liability. Section 112(a) of the Customs Act, 1962 distinguishes direct acts or omissions rendering goods confiscable from abetment, which requires evidence of participation or culpable facilitation. The direct limb may apply without proof of knowledge; this does not eliminate the ingredients of abetment. Section 114AA requires knowing or intentional making, signing, use or causing use of a document materially false or incorrect in customs business. Mere document forwarding, professional involvement or presence at examination cannot alone establish culpability. Corroborated circumstances may establish intentional assistance on a preponderance of probabilities; personal financial gain is not indispensable.