https://www.taxtmi.com/caselaws?id=792635 Penalty on a customs broker's employee for attempted export of red sanders concealed in granite consignments was found excessive because the record did not prove abetment or knowledge of the prohibited goods. The Tribunal noted, however, that the employee was still expected to exercise due diligence, including verifying exporters' antecedents and complying with KYC requirements, and that a lapse in diligence had occurred. On that basis, the penalty under Section 114 of the Customs Act, 1962 was reduced from Rs. 10,00,000 to Rs. 10,000. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792635 Penalty on a customs broker's employee for attempted export of red sanders concealed in granite consignments was found excessive because the record did not prove abetment or knowledge of the prohibited goods. The Tribunal noted, however, that the employee was still expected to exercise due diligence, including verifying exporters' antecedents and complying with KYC requirements, and that a lapse in diligence had occurred. On that basis, the penalty under Section 114 of the Customs Act, 1962 was reduced from Rs. 10,00,000 to Rs. 10,000. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792635