https://www.taxtmi.com/caselaws?id=788792 Penalty under Section 112 of the Customs Act, 1962 was unsustainable where imported goods had been cleared on the basis of a pre-shipment certificate issued by an authorised body and no contrary evidence was produced by the Revenue. The Customs authorities had accepted the certificate at the time of clearance, and prior communication from the Bangladesh Deputy High Commission supported the issuing institution's authority to certify AZO and hazardous dyes. In the absence of corroborative material discrediting that certificate or showing any offence by the importer, the penalty was set aside and consequential relief followed. en-us Thu, 26 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788792 Penalty under Section 112 of the Customs Act, 1962 was unsustainable where imported goods had been cleared on the basis of a pre-shipment certificate issued by an authorised body and no contrary evidence was produced by the Revenue. The Customs authorities had accepted the certificate at the time of clearance, and prior communication from the Bangladesh Deputy High Commission supported the issuing institution's authority to certify AZO and hazardous dyes. In the absence of corroborative material discrediting that certificate or showing any offence by the importer, the penalty was set aside and consequential relief followed. Case-Laws Customs Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788792