https://www.taxtmi.com/caselaws?id=785205 Penalty under Section 112 of the Customs Act, 1962 cannot be sustained without cogent evidence showing a direct nexus with, or abetment of, the act rendering goods liable to confiscation. The appellant had booked phool jhadu under invoice and e-way bill, while smuggled foreign-origin cigarettes were found concealed in the same vehicle. However, there was no material to show that he was the transporter, owner, or person in charge of the vehicle, or that he had loaded, handled, or otherwise connected himself with the cigarettes. On that footing, the penalty was held unsustainable and was set aside. en-us Mon, 12 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 13:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785205 Penalty under Section 112 of the Customs Act, 1962 cannot be sustained without cogent evidence showing a direct nexus with, or abetment of, the act rendering goods liable to confiscation. The appellant had booked phool jhadu under invoice and e-way bill, while smuggled foreign-origin cigarettes were found concealed in the same vehicle. However, there was no material to show that he was the transporter, owner, or person in charge of the vehicle, or that he had loaded, handled, or otherwise connected himself with the cigarettes. On that footing, the penalty was held unsustainable and was set aside. Case-Laws Customs Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785205