https://www.taxtmi.com/caselaws?id=254596 Penalty under Section 112(a) of the Customs Act, 1962 cannot be sustained unless the person proceeded against is shown to have knowingly aided or abetted the importation of contraband goods. Where the appellants' role was confined to introducing the importer and assisting with IEC procurement, and no material showed their participation in the import of prohibited goods or knowledge of misdeclaration, the statutory ingredients for penalty were not met. The penalties were therefore set aside. en-us Thu, 26 Jun 2014 00:00:00 +0530 Fri, 26 Dec 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254596 Penalty under Section 112(a) of the Customs Act, 1962 cannot be sustained unless the person proceeded against is shown to have knowingly aided or abetted the importation of contraband goods. Where the appellants' role was confined to introducing the importer and assisting with IEC procurement, and no material showed their participation in the import of prohibited goods or knowledge of misdeclaration, the statutory ingredients for penalty were not met. The penalties were therefore set aside. Case-Laws Customs Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254596