https://www.taxtmi.com/caselaws?id=798937 Customs Act penalties for abetment or facilitation of gold smuggling require evidence that an officer knowingly performed an act or omission connected with the smuggling, or dealt with the smuggled goods. Acquaintance with the principal offender, introducing another officer, and receiving loans or gifts do not by themselves establish liability under Section 112(a) or Section 112(b). Although such receipts may attract service-conduct or anti-corruption action, they do not prove knowing facilitation of smuggled-gold clearance. On the stated material, penalties against the two Customs officers were unsustainable. en-us Mon, 02 Feb 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798937 Customs Act penalties for abetment or facilitation of gold smuggling require evidence that an officer knowingly performed an act or omission connected with the smuggling, or dealt with the smuggled goods. Acquaintance with the principal offender, introducing another officer, and receiving loans or gifts do not by themselves establish liability under Section 112(a) or Section 112(b). Although such receipts may attract service-conduct or anti-corruption action, they do not prove knowing facilitation of smuggled-gold clearance. On the stated material, penalties against the two Customs officers were unsustainable. Case-Laws Customs Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798937