https://www.taxtmi.com/caselaws?id=789010 Penalties under the Customs Act, 1962 were held unsustainable where the export consignment was factory-sealed, the seals remained intact, and the exporter's KYC particulars and self-sealing permission were verified as genuine. On those facts, no material showed that the customs broker, its director, or connected employees had knowledge that red sanders logs were being exported as contraband goods. The prior proceedings under the Customs Broker Regulations had also been dropped. In the absence of evidence establishing knowledge or culpability, the statutory basis for penalty was not made out 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=789010 Penalties under the Customs Act, 1962 were held unsustainable where the export consignment was factory-sealed, the seals remained intact, and the exporter's KYC particulars and self-sealing permission were verified as genuine. On those facts, no material showed that the customs broker, its director, or connected employees had knowledge that red sanders logs were being exported as contraband goods. The prior proceedings under the Customs Broker Regulations had also been dropped. In the absence of evidence establishing knowledge or culpability, the statutory basis for penalty was not made out and the penalties were set aside. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789010