https://www.taxtmi.com/caselaws?id=792741 Penalties on Customs Brokers under Section 112(a) and Section 114AA of the Customs Act were found unsustainable where the import classification dispute was interpretational, the importer had been exonerated of mala fide intent, and the brokers had acted on the importer's instructions in filing Bills of Entry. On that basis, no abetment was made out against the brokers. The same reasoning was applied to the limitation issue, with the extended period of limitation also operating against the brokers, which further weakened the penalty foundation. The penalties were therefore set aside. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792741 Penalties on Customs Brokers under Section 112(a) and Section 114AA of the Customs Act were found unsustainable where the import classification dispute was interpretational, the importer had been exonerated of mala fide intent, and the brokers had acted on the importer's instructions in filing Bills of Entry. On that basis, no abetment was made out against the brokers. The same reasoning was applied to the limitation issue, with the extended period of limitation also operating against the brokers, which further weakened the penalty foundation. The penalties were therefore set aside. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792741