https://www.taxtmi.com/caselaws?id=788456 Penalty under Section 112(a)(ii) of the Customs Act, 1962 cannot be imposed on a courier operator unless the record establishes knowledge of, or contumacious conduct in relation to, the importer's mis-declaration. The Tribunal noted that earlier proceedings had already dropped penal action, revocation of courier licence, and forfeiture of security on the basis that such awareness was not proved. On that reasoning, the penalty order was set aside and consequential relief followed. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788456 Penalty under Section 112(a)(ii) of the Customs Act, 1962 cannot be imposed on a courier operator unless the record establishes knowledge of, or contumacious conduct in relation to, the importer's mis-declaration. The Tribunal noted that earlier proceedings had already dropped penal action, revocation of courier licence, and forfeiture of security on the basis that such awareness was not proved. On that reasoning, the penalty order was set aside and consequential relief followed. Case-Laws Customs Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788456