https://www.taxtmi.com/caselaws?id=789609 Penalty under section 112(b) of the Customs Act could not be sustained against a local purchaser absent proof that it knew the watches were liable to confiscation under section 111. The record showed only local purchase invoices, with no documentary link to the import declaration or evidence that the purchaser knew of the importer's declaration or the goods' confiscability. The finding of knowledge was based on assumption rather than proof, and the communication dated 07.06.2017 did not establish awareness attracting penal liability. The penalty order was set aside. en-us Thu, 09 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789609 Penalty under section 112(b) of the Customs Act could not be sustained against a local purchaser absent proof that it knew the watches were liable to confiscation under section 111. The record showed only local purchase invoices, with no documentary link to the import declaration or evidence that the purchaser knew of the importer's declaration or the goods' confiscability. The finding of knowledge was based on assumption rather than proof, and the communication dated 07.06.2017 did not establish awareness attracting penal liability. The penalty order was set aside. Case-Laws Customs Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789609