https://www.taxtmi.com/caselaws?id=794847 Penalty under the Customs Act requires proof of the specific statutory elements invoked. The text explains that penalty under Section 114(iii) was treated as unsustainable because assistance in obtaining a fake driving licence and bank account did not, without corroborated evidence, establish a nexus with overvaluation, misclassification, or drawback fraud in the relevant exports. It further states that Section 114AA applies only where a person knowingly makes, signs, uses, or causes false declarations or documents to be used, and that procuring false identity material alone did not satisfy those ingredients. It also clarifies that the residuary penalty under Section 117 cannot be imposed unless specifically proposed in the show cause notice. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794847 Penalty under the Customs Act requires proof of the specific statutory elements invoked. The text explains that penalty under Section 114(iii) was treated as unsustainable because assistance in obtaining a fake driving licence and bank account did not, without corroborated evidence, establish a nexus with overvaluation, misclassification, or drawback fraud in the relevant exports. It further states that Section 114AA applies only where a person knowingly makes, signs, uses, or causes false declarations or documents to be used, and that procuring false identity material alone did not satisfy those ingredients. It also clarifies that the residuary penalty under Section 117 cannot be imposed unless specifically proposed in the show cause notice. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794847