https://www.taxtmi.com/highlights?id=105041 Customs Act penalties for facilitating undervalued imports require evidence that the person procured or used an IEC, participated in unlawful import activity, or knew of it. Introducing an importer to a freight forwarder or providing contact details for a person able to arrange an IEC, without such evidence, does not establish a Customs Act violation or conspiracy. On that basis, penalties under Sections 112(a) and 114AA were set aside, with consequential relief. en-us Fri, 16 Oct 2026 05:20:55 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105041 Customs Act penalties for facilitating undervalued imports require evidence that the person procured or used an IEC, participated in unlawful import activity, or knew of it. Introducing an importer to a freight forwarder or providing contact details for a person able to arrange an IEC, without such evidence, does not establish a Customs Act violation or conspiracy. On that basis, penalties under Sections 112(a) and 114AA were set aside, with consequential relief. Highlights Customs Fri, 16 Oct 2026 05:20:55 +0530 https://www.taxtmi.com/highlights?id=105041