https://www.taxtmi.com/caselaws?id=791333 Penalty under Section 112(a) of the Customs Act was considered unsustainable where the customs house agent's role was limited to document preparation, the importer filed the bill of entry on a self basis, and no corroborative material showed prior knowledge of the concealment of undeclared goods. The Tribunal also noted that no proceedings had been initiated under the Customs Broker Licensing Regulations, 2013, and treated the absence of such proceedings, together with the lack of evidence of conscious involvement, as fatal to the penalty case. On that basis, the penalty was set aside and the appeal was allowed. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791333 Penalty under Section 112(a) of the Customs Act was considered unsustainable where the customs house agent's role was limited to document preparation, the importer filed the bill of entry on a self basis, and no corroborative material showed prior knowledge of the concealment of undeclared goods. The Tribunal also noted that no proceedings had been initiated under the Customs Broker Licensing Regulations, 2013, and treated the absence of such proceedings, together with the lack of evidence of conscious involvement, as fatal to the penalty case. On that basis, the penalty was set aside and the appeal was allowed. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791333