https://www.taxtmi.com/highlights?id=97069 Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established. en-us Sat, 21 Feb 2026 12:09:51 +0530 Sat, 21 Feb 2026 12:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97069 Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established. Highlights Customs Sat, 21 Feb 2026 12:09:51 +0530 https://www.taxtmi.com/highlights?id=97069