https://www.taxtmi.com/caselaws?id=791244 Penalties under Sections 114 and 114AA of the Customs Act, 1962 were held unsustainable where the department relied on assumptions rather than evidence. Mere movement of goods in containers without RFID e-seal did not by itself establish an offence, particularly when the exporter lacked self-sealing permission and the goods were examined under the prescribed RMS procedure. The material also failed to show any concrete nexus between the freight forwarder, its authorised representative, and the alleged fake or dummy documents, or any export benefit accruing to them. The basis for penalty was further weakened by the setting aside of penalties on the alleged document-generating co-noticees. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791244 Penalties under Sections 114 and 114AA of the Customs Act, 1962 were held unsustainable where the department relied on assumptions rather than evidence. Mere movement of goods in containers without RFID e-seal did not by itself establish an offence, particularly when the exporter lacked self-sealing permission and the goods were examined under the prescribed RMS procedure. The material also failed to show any concrete nexus between the freight forwarder, its authorised representative, and the alleged fake or dummy documents, or any export benefit accruing to them. The basis for penalty was further weakened by the setting aside of penalties on the alleged document-generating co-noticees. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791244