https://www.taxtmi.com/caselaws?id=786598 Penalty for abetment under section 112(a)(i) of the Customs Act, 1962 requires proof of knowledge of the misdeclaration and intentional participation in the offending import activity; mere facilitation is insufficient, so penalty cannot be sustained without conscious complicity. Statements recorded under section 108 can be used in adjudication only when the mandatory requirements of section 138B are satisfied, including examination of the maker as a witness where applicable and a proper admissibility determination by the adjudicating authority. Reliance on section 108 statements without following that procedure renders them inadmissible for sustaining penalty. en-us Thu, 12 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786598 Penalty for abetment under section 112(a)(i) of the Customs Act, 1962 requires proof of knowledge of the misdeclaration and intentional participation in the offending import activity; mere facilitation is insufficient, so penalty cannot be sustained without conscious complicity. Statements recorded under section 108 can be used in adjudication only when the mandatory requirements of section 138B are satisfied, including examination of the maker as a witness where applicable and a proper admissibility determination by the adjudicating authority. Reliance on section 108 statements without following that procedure renders them inadmissible for sustaining penalty. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786598