https://www.taxtmi.com/caselaws?id=789011 Penalty under the Customs Act against a customs broker, its director and employees was found unsustainable where the export consignments were factory-sealed, the KYC documents were genuine, and no evidence showed knowledge of concealed contraband. The record indicated valid documentation, including IEC, PAN, bank account details, Aadhaar card and self-sealing permission, and the seals were intact at investigation. The dropping of proceedings under the Customs Brokers Licensing Regulations, 2018 further supported the absence of culpability. On that basis, the necessary foundation for penal action was not established and the penalties were set aside. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789011 Penalty under the Customs Act against a customs broker, its director and employees was found unsustainable where the export consignments were factory-sealed, the KYC documents were genuine, and no evidence showed knowledge of concealed contraband. The record indicated valid documentation, including IEC, PAN, bank account details, Aadhaar card and self-sealing permission, and the seals were intact at investigation. The dropping of proceedings under the Customs Brokers Licensing Regulations, 2018 further supported the absence of culpability. On that basis, the necessary foundation for penal action was not established and the penalties were set aside. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789011