https://www.taxtmi.com/caselaws?id=796376 Penalty under Section 112A cannot be sustained against a customs broker's G-card holder without evidence that the person knew of, abetted, committed, or omitted an act rendering imported goods liable to confiscation. The notes state that the holder returned the import documents after noticing a mismatch between the declared description and cargo, informed Customs, and explained credited funds as duty, transport, and logistics expenses. On the stated record, the penalty was set aside. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796376 Penalty under Section 112A cannot be sustained against a customs broker's G-card holder without evidence that the person knew of, abetted, committed, or omitted an act rendering imported goods liable to confiscation. The notes state that the holder returned the import documents after noticing a mismatch between the declared description and cargo, informed Customs, and explained credited funds as duty, transport, and logistics expenses. On the stated record, the penalty was set aside. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796376