https://www.taxtmi.com/caselaws?id=799989 Section 114 penalties for attempted improper export require a positive act or omission connected with the export or its abetment. Section 114AA further requires knowing or intentional use of a materially false declaration, statement or document. Customs Broker verification failures alone do not establish liability where KYC and IEC documents were obtained, bank-related details were verified, and the broker cooperated with the investigation. In the absence of allegations or evidence of prior knowledge, collusion, assistance in goods substitution, or other active participation, penalties for improper export and false declarations are unsustainable. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799989 Section 114 penalties for attempted improper export require a positive act or omission connected with the export or its abetment. Section 114AA further requires knowing or intentional use of a materially false declaration, statement or document. Customs Broker verification failures alone do not establish liability where KYC and IEC documents were obtained, bank-related details were verified, and the broker cooperated with the investigation. In the absence of allegations or evidence of prior knowledge, collusion, assistance in goods substitution, or other active participation, penalties for improper export and false declarations are unsustainable. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799989