https://www.taxtmi.com/caselaws?id=786336 Adjudicatory orders imposing penalties for improper importation require a reasoned, quasi judicial finding of knowledge and intention; absent such jurisdictional findings and consideration of the respondent's explanations and relevant circulars, penalties under the invoked provisions cannot stand. The impugned order failed to explain rejection of the petitioner's defence, applied unequal standards in penalty quantification, and repeated the show cause notice without independent findings connecting the petitioner to the offence. The defective order was set aside and the matter remanded for fresh adjudication with liberty to make further inquiries and seek clarifications as permissible by law. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786336 Adjudicatory orders imposing penalties for improper importation require a reasoned, quasi judicial finding of knowledge and intention; absent such jurisdictional findings and consideration of the respondent's explanations and relevant circulars, penalties under the invoked provisions cannot stand. The impugned order failed to explain rejection of the petitioner's defence, applied unequal standards in penalty quantification, and repeated the show cause notice without independent findings connecting the petitioner to the offence. The defective order was set aside and the matter remanded for fresh adjudication with liberty to make further inquiries and seek clarifications as permissible by law. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786336