https://www.taxtmi.com/caselaws?id=792040 Knowing participation in preparation and use of suppressed or false invoices for customs clearance in India attracts personal penalty liability under the Customs Act, even where the conduct begins outside India and the foreign company is not separately proceeded against. The territorial nexus is satisfied when the scheme culminates in undervalued import declarations and presentation of false documents before Indian Customs authorities. Documentary evidence of active coordination, dual invoices, and deliberate undervaluation was treated as sufficient to establish abetment and conscious involvement, supporting penalties under Sections 112(a) and 114AA. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792040 Knowing participation in preparation and use of suppressed or false invoices for customs clearance in India attracts personal penalty liability under the Customs Act, even where the conduct begins outside India and the foreign company is not separately proceeded against. The territorial nexus is satisfied when the scheme culminates in undervalued import declarations and presentation of false documents before Indian Customs authorities. Documentary evidence of active coordination, dual invoices, and deliberate undervaluation was treated as sufficient to establish abetment and conscious involvement, supporting penalties under Sections 112(a) and 114AA. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792040