https://www.taxtmi.com/caselaws?id=786105 Penalty under section 114AA requires prior knowledge of use of false or incorrect material; the onus to prove such knowledge rests with the department, and absent evidence of knowledge the penalty cannot be sustained. Customs brokers remain obligated to exercise due diligence and vigilance to prevent fraud; however, a bona fide belief arising from a clerical or typographical error may negate culpability where all other invoice particulars and import documentation tally. Revocation of the broker's suspension and the totality of facts led to allowance of the appeal and setting aside of the penalty, with only a caution on future due diligence. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786105 Penalty under section 114AA requires prior knowledge of use of false or incorrect material; the onus to prove such knowledge rests with the department, and absent evidence of knowledge the penalty cannot be sustained. Customs brokers remain obligated to exercise due diligence and vigilance to prevent fraud; however, a bona fide belief arising from a clerical or typographical error may negate culpability where all other invoice particulars and import documentation tally. Revocation of the broker's suspension and the totality of facts led to allowance of the appeal and setting aside of the penalty, with only a caution on future due diligence. Case-Laws Customs Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786105