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 restricted goods liable to confiscation. Returning import documents without clearing the goods after detecting a mismatch between the declared description and cargo, and informing Customs, did not establish such involvement. Cash credited to the account was explained as customs duty, transportation, and logistics expenses. 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 restricted goods liable to confiscation. Returning import documents without clearing the goods after detecting a mismatch between the declared description and cargo, and informing Customs, did not establish such involvement. Cash credited to the account was explained as customs duty, transportation, and logistics expenses. The penalty was set aside. Case-Laws Customs Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796376