https://www.taxtmi.com/caselaws?id=471249 Residual penalty under the Customs Act requires identification of a specific statutory provision contravened where no express penalty is otherwise prescribed. A classification dispute alone does not establish a contravention by a customs broker for this purpose. Because the adjudicating authority did not identify any provision breached by the broker, and that omission was accepted, the residual penalty was unsustainable and was set aside. en-us Wed, 16 Jul 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471249 Residual penalty under the Customs Act requires identification of a specific statutory provision contravened where no express penalty is otherwise prescribed. A classification dispute alone does not establish a contravention by a customs broker for this purpose. Because the adjudicating authority did not identify any provision breached by the broker, and that omission was accepted, the residual penalty was unsustainable and was set aside. Case-Laws Customs Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471249