https://www.taxtmi.com/caselaws?id=464750 Penalty under section 112(a) of the Customs Act, 1962 was held unsustainable against a customs house agent where the record showed only filing of the bill of entry and no investigation, statement, or other evidence of complicity, prior knowledge, or involvement in the alleged misdeclaration. In the absence of material linking the agent to the false description, undervaluation, or misuse of the importer's code, the foundation for abetment was not made out, and the penalty was set aside. en-us Wed, 20 Feb 2019 00:00:00 +0530 Wed, 12 Nov 2025 19:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464750 Penalty under section 112(a) of the Customs Act, 1962 was held unsustainable against a customs house agent where the record showed only filing of the bill of entry and no investigation, statement, or other evidence of complicity, prior knowledge, or involvement in the alleged misdeclaration. In the absence of material linking the agent to the false description, undervaluation, or misuse of the importer's code, the foundation for abetment was not made out, and the penalty was set aside. Case-Laws Customs Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464750