https://www.taxtmi.com/highlights?id=102274 Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief. en-us Sat, 01 Aug 2026 08:34:29 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102274 Penalty for aiding and abetting import misdeclaration requires proof that the Customs Broker or its G-Card holder had knowledge of, and knowingly participated in, the importer's quantity misdeclaration. Processing import documents and filing Bills of Entry based on documents supplied by the importer does not by itself establish such knowledge. The notes state that, without corroborative evidence of prior knowledge or conscious assistance in duty evasion, penalty under Section 112(a)(ii) cannot be sustained; the penalties were therefore set aside with consequential relief. Highlights Customs Sat, 01 Aug 2026 08:34:29 +0530 https://www.taxtmi.com/highlights?id=102274