https://www.taxtmi.com/caselaws?id=439945 Penalty under Section 112(a) of the Customs Act, 1962 for abetment requires knowledge and intentional participation in the wrongful import or omission that renders goods liable to confiscation. The court noted that abetment includes instigation, conspiracy, or intentional aid, and is distinct from mere acts or omissions attracting confiscation without mens rea. Mere ministerial facilitation, absent proof of connivance or awareness of the illegal import, is insufficient to establish abetment. On that basis, the penalty could not be sustained and was liable to be set aside. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 21 Jan 2026 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439945 Penalty under Section 112(a) of the Customs Act, 1962 for abetment requires knowledge and intentional participation in the wrongful import or omission that renders goods liable to confiscation. The court noted that abetment includes instigation, conspiracy, or intentional aid, and is distinct from mere acts or omissions attracting confiscation without mens rea. Mere ministerial facilitation, absent proof of connivance or awareness of the illegal import, is insufficient to establish abetment. On that basis, the penalty could not be sustained and was liable to be set aside. Case-Laws Customs Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439945