https://www.taxtmi.com/caselaws?id=797754 Customs-clearance facilitation, including handling import documents, instructing a Customs Broker, paying assessed duty, and arranging examination, clearance and transport, does not by itself establish beneficial ownership, authorised agency, or knowing participation in misdeclaration. Differential duty and consequential interest cannot be imposed without foundational facts proving ownership, express or implied authorisation by the importer, or knowledge of concealed goods and false documentation. Penalty for duty evasion requires proof of collusion, wilful misstatement or suppression, while penalty for false documents requires knowing or intentional use of materially false documentation. In the absence of those statutory ingredients, duty liability, interest and penalties cannot be imposed on the facilitator. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797754 Customs-clearance facilitation, including handling import documents, instructing a Customs Broker, paying assessed duty, and arranging examination, clearance and transport, does not by itself establish beneficial ownership, authorised agency, or knowing participation in misdeclaration. Differential duty and consequential interest cannot be imposed without foundational facts proving ownership, express or implied authorisation by the importer, or knowledge of concealed goods and false documentation. Penalty for duty evasion requires proof of collusion, wilful misstatement or suppression, while penalty for false documents requires knowing or intentional use of materially false documentation. In the absence of those statutory ingredients, duty liability, interest and penalties cannot be imposed on the facilitator. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797754