https://www.taxtmi.com/caselaws?id=786800 Penalty orders under the Customs Act must specifically attribute a defined culpable act or the knowing use of false material to the person and record a speaking, reasoned order identifying material facts and legal basis; absence of pointed charges, omission of details of alleged false declarations, and failure to establish mens rea or precise role vitiate penalty imposition. For these deficiencies the impugned orders were quashed insofar as they related to the petitioner and the matter was remitted for de novo consideration, with directions to issue notice, afford hearing, and pass a reasoned order addressing the statutory elements. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786800 Penalty orders under the Customs Act must specifically attribute a defined culpable act or the knowing use of false material to the person and record a speaking, reasoned order identifying material facts and legal basis; absence of pointed charges, omission of details of alleged false declarations, and failure to establish mens rea or precise role vitiate penalty imposition. For these deficiencies the impugned orders were quashed insofar as they related to the petitioner and the matter was remitted for de novo consideration, with directions to issue notice, afford hearing, and pass a reasoned order addressing the statutory elements. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786800