https://www.taxtmi.com/caselaws?id=76852 Penalty under the Customs Act for use of forged or bogus licences cannot be sustained unless corroborative evidence proves the noticees had knowledge of, or active involvement in, the prohibited clearance. The record did not show any material establishing that the appellants knew the licences were forged before the goods were cleared, and the Customs authorities had themselves examined the licences and permitted clearance. In the absence of proof of culpable knowledge or participation, the legal basis for penal action was not made out, so penalty under Section 112A was not imposable. en-us Thu, 12 Nov 2009 00:00:00 +0530 Fri, 23 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76852 Penalty under the Customs Act for use of forged or bogus licences cannot be sustained unless corroborative evidence proves the noticees had knowledge of, or active involvement in, the prohibited clearance. The record did not show any material establishing that the appellants knew the licences were forged before the goods were cleared, and the Customs authorities had themselves examined the licences and permitted clearance. In the absence of proof of culpable knowledge or participation, the legal basis for penal action was not made out, so penalty under Section 112A was not imposable. Case-Laws Customs Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76852