https://www.taxtmi.com/caselaws?id=789246 Penalty on a customs broker representative under customs law was held unsustainable because the record did not establish conscious participation in the alleged evasion scheme. The documents used for clearance were found to be genuine and had been received from the Embassy and forwarded to the customs broker, while the adverse inference from earlier clearances was treated as only a presumption. As the material did not prove knowledge, active involvement, or culpable conduct, and the adjudication order misread the source and transmission of documents, the penalty was set aside. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789246 Penalty on a customs broker representative under customs law was held unsustainable because the record did not establish conscious participation in the alleged evasion scheme. The documents used for clearance were found to be genuine and had been received from the Embassy and forwarded to the customs broker, while the adverse inference from earlier clearances was treated as only a presumption. As the material did not prove knowledge, active involvement, or culpable conduct, and the adjudication order misread the source and transmission of documents, the penalty was set aside. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789246