https://www.taxtmi.com/caselaws?id=797447 Penalty under Section 112(b) requires proof that the person knew the imported goods were offending goods. Uncorroborated customs broker statements, a non-inculpatory statement by the person penalised, and the absence of evidence from the person seeking temporary storage did not establish that knowledge. Although the imported goods were stored other than at the designated place without informing customs authorities, that breach did not satisfy the knowledge requirement for Section 112(b). The conduct instead attracted the residual penalty under Section 117 for failure to comply with storage-related customs requirements. en-us Mon, 17 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797447 Penalty under Section 112(b) requires proof that the person knew the imported goods were offending goods. Uncorroborated customs broker statements, a non-inculpatory statement by the person penalised, and the absence of evidence from the person seeking temporary storage did not establish that knowledge. Although the imported goods were stored other than at the designated place without informing customs authorities, that breach did not satisfy the knowledge requirement for Section 112(b). The conduct instead attracted the residual penalty under Section 117 for failure to comply with storage-related customs requirements. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797447