https://www.taxtmi.com/caselaws?id=794587 Penalty under Section 114 of the Customs Act, 1962 was held unsustainable against a Customs Cargo Service Provider where the only allegation was non-compliance with Regulation 6(1)(k) of the Handling of Cargo in Customs Areas Regulations, 2009. In the absence of admissible evidence that the provider knew the goods were liable for confiscation, or actively participated in or colluded with the smuggling attempt, penalty could not rest merely on an alleged regulatory omission. The penalty was therefore set aside. en-us Fri, 03 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794587 Penalty under Section 114 of the Customs Act, 1962 was held unsustainable against a Customs Cargo Service Provider where the only allegation was non-compliance with Regulation 6(1)(k) of the Handling of Cargo in Customs Areas Regulations, 2009. In the absence of admissible evidence that the provider knew the goods were liable for confiscation, or actively participated in or colluded with the smuggling attempt, penalty could not rest merely on an alleged regulatory omission. The penalty was therefore set aside. Case-Laws Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794587