https://www.taxtmi.com/highlights?id=103457 Personal penalties for participation in smuggling were sustained where the appellant and customs broker conspired with de facto importers to clear containers concealing prohibited R-22 gas and admitted acting for monetary consideration. This conduct established a serious role in the smuggling operation. Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue show cause notices for customs-duty recovery. Assessment and recovery of short-paid duty are distinct statutory functions, so the earlier contrary jurisdictional view did not invalidate the notice. The jurisdictional challenge failed and the appeal was dismissed. en-us Mon, 07 Sep 2026 08:48:57 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103457 Personal penalties for participation in smuggling were sustained where the appellant and customs broker conspired with de facto importers to clear containers concealing prohibited R-22 gas and admitted acting for monetary consideration. This conduct established a serious role in the smuggling operation. Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue show cause notices for customs-duty recovery. Assessment and recovery of short-paid duty are distinct statutory functions, so the earlier contrary jurisdictional view did not invalidate the notice. The jurisdictional challenge failed and the appeal was dismissed. Highlights Customs Mon, 07 Sep 2026 08:48:57 +0530 https://www.taxtmi.com/highlights?id=103457