https://www.taxtmi.com/caselaws?id=411062 Penalty under Section 114AA of the Customs Act, 1962 requires proof that a false declaration, statement, or document was knowingly made or used with wilful misrepresentation or fraudulent intent. A Customs Broker who merely filed shipping bills on the exporter's instructions, without material showing mala fide conduct, could not be fastened with penalty. The adverse inference drawn from common premises and ICE code was unsupported by the record, and the penalty order was therefore unsustainable. en-us Tue, 10 Aug 2021 00:00:00 +0530 Fri, 18 Feb 2022 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411062 Penalty under Section 114AA of the Customs Act, 1962 requires proof that a false declaration, statement, or document was knowingly made or used with wilful misrepresentation or fraudulent intent. A Customs Broker who merely filed shipping bills on the exporter's instructions, without material showing mala fide conduct, could not be fastened with penalty. The adverse inference drawn from common premises and ICE code was unsupported by the record, and the penalty order was therefore unsustainable. Case-Laws Customs Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411062