https://www.taxtmi.com/caselaws?id=789314 Penalty under section 112(a)(ii) of the Customs Act, 1962 was considered unsustainable where a customs broker had requested first check examination on the importer's instructions and the goods were examined and classified by the department accordingly. The only alleged default was non-disclosure of an earlier pending show cause notice, but there was no legal duty on the broker to intimate that notice, especially when it had been issued by the department itself. On that basis, the broker's conduct was not treated as aiding or abetting any act rendering the goods liable to confiscation, and the penalty was set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789314 Penalty under section 112(a)(ii) of the Customs Act, 1962 was considered unsustainable where a customs broker had requested first check examination on the importer's instructions and the goods were examined and classified by the department accordingly. The only alleged default was non-disclosure of an earlier pending show cause notice, but there was no legal duty on the broker to intimate that notice, especially when it had been issued by the department itself. On that basis, the broker's conduct was not treated as aiding or abetting any act rendering the goods liable to confiscation, and the penalty was set aside. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789314