https://www.taxtmi.com/caselaws?id=789888 Customs penal liability could not be fastened on a foreign exporter for alleged misdeclaration in import transactions where the importer bore the primary obligations for declaration and compliance under the Customs Act. The alleged misdeclaration was attributed to Indian importers, and no legally supportable role of the foreign exporter was established for attracting Sections 112 and 114AA. The amendment to Section 1(2), introducing limited extraterritorial application, was treated as prospective from 29 March 2018 and could not apply to pre-amendment conduct. In those circumstances, the show-cause notices and consequential recovery action were unsustainable against the foreign exporter. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789888 Customs penal liability could not be fastened on a foreign exporter for alleged misdeclaration in import transactions where the importer bore the primary obligations for declaration and compliance under the Customs Act. The alleged misdeclaration was attributed to Indian importers, and no legally supportable role of the foreign exporter was established for attracting Sections 112 and 114AA. The amendment to Section 1(2), introducing limited extraterritorial application, was treated as prospective from 29 March 2018 and could not apply to pre-amendment conduct. In those circumstances, the show-cause notices and consequential recovery action were unsustainable against the foreign exporter. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789888