https://www.taxtmi.com/caselaws?id=796159 Penalties for aiding and abetting customs-duty evasion under Section 112(a)(ii) require evidence that the Customs Broker and its G-Card holder had prior knowledge of the importer's misdeclaration and materially assisted it. Processing import documents and filing Bills of Entry based on documents supplied by the importer, without corroborative evidence of knowledge of quantity misdeclaration or participation in duty evasion, does not establish aiding or abetting. On the stated analysis, the penalties were unsustainable and set aside. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796159 Penalties for aiding and abetting customs-duty evasion under Section 112(a)(ii) require evidence that the Customs Broker and its G-Card holder had prior knowledge of the importer's misdeclaration and materially assisted it. Processing import documents and filing Bills of Entry based on documents supplied by the importer, without corroborative evidence of knowledge of quantity misdeclaration or participation in duty evasion, does not establish aiding or abetting. On the stated analysis, the penalties were unsustainable and set aside. Case-Laws Customs Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796159