https://www.taxtmi.com/caselaws?id=790294 Penalties under Sections 114(iii) and 114AA of the Customs Act, 1962 were held unsustainable where the department failed to prove the appellant's conscious involvement in overvalued export transactions. The record showed that the appellant was neither the exporter nor the Customs Broker for the consignments, and mere sharing of contact details or documents did not establish knowledge, participation, or a proven nexus with the offending exports. In the absence of cogent evidence of direct linkage, the penal liability could not be fastened, and the penalty order was set aside. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790294 Penalties under Sections 114(iii) and 114AA of the Customs Act, 1962 were held unsustainable where the department failed to prove the appellant's conscious involvement in overvalued export transactions. The record showed that the appellant was neither the exporter nor the Customs Broker for the consignments, and mere sharing of contact details or documents did not establish knowledge, participation, or a proven nexus with the offending exports. In the absence of cogent evidence of direct linkage, the penal liability could not be fastened, and the penalty order was set aside. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790294