https://www.taxtmi.com/caselaws?id=794448 Penalty under Section 112(a)(i) of the Customs Act, 1962 cannot be sustained unless the adjudication records a specific finding that the noticee's act, omission or abetment rendered the goods liable to confiscation under Section 111. A mere allegation of breach of Regulation 10 of the Customs Brokers Licensing Regulations, 2018 is insufficient where no such confiscation-linked finding is made, particularly when prior proceedings had found no mens rea, active involvement, knowledge or connivance. On that basis, the penalty was held unsustainable and the appeal was allowed. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794448 Penalty under Section 112(a)(i) of the Customs Act, 1962 cannot be sustained unless the adjudication records a specific finding that the noticee's act, omission or abetment rendered the goods liable to confiscation under Section 111. A mere allegation of breach of Regulation 10 of the Customs Brokers Licensing Regulations, 2018 is insufficient where no such confiscation-linked finding is made, particularly when prior proceedings had found no mens rea, active involvement, knowledge or connivance. On that basis, the penalty was held unsustainable and the appeal was allowed. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794448