https://www.taxtmi.com/caselaws?id=790377 Penalty under Section 112(a) of the Customs Act, 1962 requires clear material showing an act, omission, or abetment with culpable involvement. The record did not establish any specific role of the appellants in the alleged attempt to clear the consignments, nor any positive evidence of mala fide intention or abetment. On that basis, the penalty was held unsustainable and was set aside. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790377 Penalty under Section 112(a) of the Customs Act, 1962 requires clear material showing an act, omission, or abetment with culpable involvement. The record did not establish any specific role of the appellants in the alleged attempt to clear the consignments, nor any positive evidence of mala fide intention or abetment. On that basis, the penalty was held unsustainable and was set aside. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790377