https://www.taxtmi.com/article/detailed?id=16963 Customs penalties for improper export and use of false material require evidence linking the individual to overvaluation, misclassification, or the knowing use of a materially false declaration, statement or document. Peripheral involvement in a separate unlawful act does not itself establish liability for improper export. Where allegations concerning cleared consignments rest on uncorroborated statements, specific material connecting the person to the export contravention remains necessary. A separate residual customs penalty cannot be introduced at the appellate stage if it was not proposed in the show cause notice. en-us Fri, 17 Jul 2026 08:38:30 +0530 Fri, 17 Jul 2026 08:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16963 Customs penalties for improper export and use of false material require evidence linking the individual to overvaluation, misclassification, or the knowing use of a materially false declaration, statement or document. Peripheral involvement in a separate unlawful act does not itself establish liability for improper export. Where allegations concerning cleared consignments rest on uncorroborated statements, specific material connecting the person to the export contravention remains necessary. A separate residual customs penalty cannot be introduced at the appellate stage if it was not proposed in the show cause notice. Articles Customs - Import - Export - SEZ Fri, 17 Jul 2026 08:38:30 +0530 https://www.taxtmi.com/article/detailed?id=16963