https://www.taxtmi.com/caselaws?id=786530 Where a show cause notice alleges only breach of the Customs House Agents Licensing Regulations (Regulation 19) without expressly imputing offences under the Customs Act or supplying particulars linking the employer/CHA to the illegal import, penal liability under Section 112(a)(i) cannot be sustained; regulatory supervisory lapse alone does not establish knowledge, participation, or attribution required for statutory penalty. The result is that a penalty predicated solely on Regulation 19 contraventions, absent clear imputation and supporting material tying the CHA to the Customs Act breach, must be set aside and the appeal allowed in favour of the assessee. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786530 Where a show cause notice alleges only breach of the Customs House Agents Licensing Regulations (Regulation 19) without expressly imputing offences under the Customs Act or supplying particulars linking the employer/CHA to the illegal import, penal liability under Section 112(a)(i) cannot be sustained; regulatory supervisory lapse alone does not establish knowledge, participation, or attribution required for statutory penalty. The result is that a penalty predicated solely on Regulation 19 contraventions, absent clear imputation and supporting material tying the CHA to the Customs Act breach, must be set aside and the appeal allowed in favour of the assessee. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786530