https://www.taxtmi.com/caselaws?id=783150 CESTAT set aside penalties imposed on the appellant Customs Broker under ss. 112(a), 112(b) and the proposed enhancement of penalty under s. 114A of the Customs Act for alleged involvement in clearance of goods using forged DFRC licences. The Tribunal held that the department failed to prove that the appellant knowingly aided, abetted or colluded with the alleged mastermind, or that there was any meeting of minds or common design. Routine activities such as handling documents, receiving payments, or interacting with intermediaries were held insufficient to establish culpable knowledge. Once penalty on the appellant was found unsustainable, the Revenue's appeal for enhancement of penalty under s. 114A also failed and was dismissed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783150 CESTAT set aside penalties imposed on the appellant Customs Broker under ss. 112(a), 112(b) and the proposed enhancement of penalty under s. 114A of the Customs Act for alleged involvement in clearance of goods using forged DFRC licences. The Tribunal held that the department failed to prove that the appellant knowingly aided, abetted or colluded with the alleged mastermind, or that there was any meeting of minds or common design. Routine activities such as handling documents, receiving payments, or interacting with intermediaries were held insufficient to establish culpable knowledge. Once penalty on the appellant was found unsustainable, the Revenue's appeal for enhancement of penalty under s. 114A also failed and was dismissed. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783150