https://www.taxtmi.com/caselaws?id=783869 Penalty under Section 112(a) of the Customs Act attaches only where a person does an act or omission rendering goods liable to confiscation, or knowingly abets such conduct. For abetment, conscious involvement is essential; mere negligence or non-compliance with Customs Broker Licensing Regulations does not by itself prove participation in attempted smuggling. Uncorroborated statements, without compliance with Section 138B, were treated as insufficient proof. Breach of KYC obligations under the Customs Broker Licensing Regulations, 2018 indicated at most professional negligence, not abetment, and the penalty was therefore held unsustainable and set aside. en-us Tue, 23 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783869 Penalty under Section 112(a) of the Customs Act attaches only where a person does an act or omission rendering goods liable to confiscation, or knowingly abets such conduct. For abetment, conscious involvement is essential; mere negligence or non-compliance with Customs Broker Licensing Regulations does not by itself prove participation in attempted smuggling. Uncorroborated statements, without compliance with Section 138B, were treated as insufficient proof. Breach of KYC obligations under the Customs Broker Licensing Regulations, 2018 indicated at most professional negligence, not abetment, and the penalty was therefore held unsustainable and set aside. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783869