https://www.taxtmi.com/caselaws?id=414837 Penalty under Section 112(a) of the Customs Act could not be sustained against the recipient bank for a courier consignment containing demonetised currency because the declaration on the airway bill was made by the overseas sender, and there was no evidence that the bank made, caused, or knowingly participated in any misdeclaration. Section 82 treats the accompanying declaration as the entry for post or courier imports, but liability still requires a proven nexus between the person proceeded against and the wrongful declaration or prohibited import. Since the department failed to discharge the initial burden of proving prior knowledge or wilful misconduct by the bank, the misdeclaration finding and penalty were set aside. en-us Tue, 12 Oct 2021 00:00:00 +0530 Thu, 18 Nov 2021 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414837 Penalty under Section 112(a) of the Customs Act could not be sustained against the recipient bank for a courier consignment containing demonetised currency because the declaration on the airway bill was made by the overseas sender, and there was no evidence that the bank made, caused, or knowingly participated in any misdeclaration. Section 82 treats the accompanying declaration as the entry for post or courier imports, but liability still requires a proven nexus between the person proceeded against and the wrongful declaration or prohibited import. Since the department failed to discharge the initial burden of proving prior knowledge or wilful misconduct by the bank, the misdeclaration finding and penalty were set aside. Case-Laws Customs Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414837