https://www.taxtmi.com/caselaws?id=776156 The CESTAT New Delhi allowed the appeal and set aside penalties imposed under sections 112(a)(ii) and 114AA of the Customs Act, 1962. The appellant, a Customs Broker, was initially penalized for alleged mis-declaration and involvement in improper import of goods. However, the tribunal held that the appellant acted based on import documents provided by the importer, which described the goods as "Water Flow Meters," and there was no evidence of the appellant's knowledge or intentional involvement in any false declaration. Consequently, the penalties under section 112(a)(ii) for abetment and under section 114AA for knowingly making false declarations were not sustainable. The absence of direct involvement or intent by the appellant led to the dismissal of penalties and allowance of the appeal. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776156 The CESTAT New Delhi allowed the appeal and set aside penalties imposed under sections 112(a)(ii) and 114AA of the Customs Act, 1962. The appellant, a Customs Broker, was initially penalized for alleged mis-declaration and involvement in improper import of goods. However, the tribunal held that the appellant acted based on import documents provided by the importer, which described the goods as "Water Flow Meters," and there was no evidence of the appellant's knowledge or intentional involvement in any false declaration. Consequently, the penalties under section 112(a)(ii) for abetment and under section 114AA for knowingly making false declarations were not sustainable. The absence of direct involvement or intent by the appellant led to the dismissal of penalties and allowance of the appeal. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776156