https://www.taxtmi.com/caselaws?id=795178 Penalties for export-goods misdeclaration under the Customs Act require proof that the person penalised knew of the misdeclaration. The notes state that a customs broker's G-card holder obtained KYC documents from the exporter and filed export documents based on the exporter's declaration, while Revenue did not establish knowledge that containerised goods differed from the shipping bills. On that basis, penalties under Sections 114(iii) and 114AA were not imposable and were set aside. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795178 Penalties for export-goods misdeclaration under the Customs Act require proof that the person penalised knew of the misdeclaration. The notes state that a customs broker's G-card holder obtained KYC documents from the exporter and filed export documents based on the exporter's declaration, while Revenue did not establish knowledge that containerised goods differed from the shipping bills. On that basis, penalties under Sections 114(iii) and 114AA were not imposable and were set aside. Case-Laws Customs Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795178