https://www.taxtmi.com/article/detailed?id=16935 Customs penalty proceedings require service of the show cause notice and a meaningful opportunity to respond; uploading a notice on the departmental portal could not substitute proper service where the notice was neither issued to nor addressed to the proposed penalised person. Penalty under Section 112 requires credible evidence of a specific act, omission, abetment, possession, handling, or dealing with goods liable to confiscation. Section 114AA additionally requires proof of knowing or intentional involvement in making, signing, using, or causing the use of a false or incorrect Customs declaration, statement, or document. Mere association without evidence of specific participation is insufficient. en-us Tue, 14 Jul 2026 08:27:07 +0530 Tue, 14 Jul 2026 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16935 Customs penalty proceedings require service of the show cause notice and a meaningful opportunity to respond; uploading a notice on the departmental portal could not substitute proper service where the notice was neither issued to nor addressed to the proposed penalised person. Penalty under Section 112 requires credible evidence of a specific act, omission, abetment, possession, handling, or dealing with goods liable to confiscation. Section 114AA additionally requires proof of knowing or intentional involvement in making, signing, using, or causing the use of a false or incorrect Customs declaration, statement, or document. Mere association without evidence of specific participation is insufficient. Articles Customs - Import - Export - SEZ Tue, 14 Jul 2026 08:27:07 +0530 https://www.taxtmi.com/article/detailed?id=16935