https://www.taxtmi.com/caselaws?id=751063 Penalty under s.112(a) of the Customs Act was imposed on customs broker personnel for alleged failure to verify the importer's antecedents in a case where the imported goods were misdeclared. The Tribunal held that, although misdeclaration was detected on examination, the investigation contained no allegation or evidence that the appellants knew the true nature of the goods or connived in the misdeclaration; absent knowledge or intentional abetment, s.112(a) could not be invoked, and antecedent-verification lapses are to be addressed under the Customs Brokers Licensing Regulations, where proceedings had already been dropped. The penalty was therefore set aside and the appeals were allowed with consequential relief. en-us Tue, 02 Apr 2024 00:00:00 +0530 Sat, 03 Jan 2026 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751063 Penalty under s.112(a) of the Customs Act was imposed on customs broker personnel for alleged failure to verify the importer's antecedents in a case where the imported goods were misdeclared. The Tribunal held that, although misdeclaration was detected on examination, the investigation contained no allegation or evidence that the appellants knew the true nature of the goods or connived in the misdeclaration; absent knowledge or intentional abetment, s.112(a) could not be invoked, and antecedent-verification lapses are to be addressed under the Customs Brokers Licensing Regulations, where proceedings had already been dropped. The penalty was therefore set aside and the appeals were allowed with consequential relief. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751063