https://www.taxtmi.com/caselaws?id=794228 Penalty under Section 112(a) of the Customs Act was held not leviable because the show cause notice alleged only non-compliance with Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998 and did not specifically allege abetment. The Tribunal treated the absence of a clear abetment allegation in the notice as fatal to the penalty demand. It also noted that the proceedings under the Courier Imports and Exports (Clearance) Regulations, 1998 had already been dropped against the appellant, reinforcing that the penalty basis could not be sustained. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794228 Penalty under Section 112(a) of the Customs Act was held not leviable because the show cause notice alleged only non-compliance with Regulation 13 of the Courier Imports and Exports (Clearance) Regulations, 1998 and did not specifically allege abetment. The Tribunal treated the absence of a clear abetment allegation in the notice as fatal to the penalty demand. It also noted that the proceedings under the Courier Imports and Exports (Clearance) Regulations, 1998 had already been dropped against the appellant, reinforcing that the penalty basis could not be sustained. Case-Laws Customs Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794228