https://www.taxtmi.com/caselaws?id=788337 Customs Act penalties for improper import-related conduct require a reasoned adjudication based on evidence and meaningful consideration of the noticee's defence. Penalties under Sections 114(i) and 114AA cannot rest on repeated show-cause allegations, unverified portions of co-noticees' statements, or unsupported assertions of an agency relationship. Where factual allegations lack specificity and corroborating material, conclusions amount to surmise and conjecture rather than findings supported by admissible evidence. The penalties were set aside, with consequential benefits available according to law. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788337 Customs Act penalties for improper import-related conduct require a reasoned adjudication based on evidence and meaningful consideration of the noticee's defence. Penalties under Sections 114(i) and 114AA cannot rest on repeated show-cause allegations, unverified portions of co-noticees' statements, or unsupported assertions of an agency relationship. Where factual allegations lack specificity and corroborating material, conclusions amount to surmise and conjecture rather than findings supported by admissible evidence. The penalties were set aside, with consequential benefits available according to law. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788337