https://www.taxtmi.com/caselaws?id=801147 Customs penalties for facilitating undervalued imports require material proving blameworthy conduct, knowledge of illegality, or participation in the unlawful arrangement. Merely introducing a freight forwarder or supplying a contact who may arrange another person's importer-exporter code does not contravene the Customs Act. Without evidence that the person procured the code, joined the illegal activity, or knew of import undervaluation, allegations do not establish criminal conspiracy or culpable involvement. Penalties under Sections 112(a) and 114AA are therefore unsustainable on those facts. en-us Thu, 15 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801147 Customs penalties for facilitating undervalued imports require material proving blameworthy conduct, knowledge of illegality, or participation in the unlawful arrangement. Merely introducing a freight forwarder or supplying a contact who may arrange another person's importer-exporter code does not contravene the Customs Act. Without evidence that the person procured the code, joined the illegal activity, or knew of import undervaluation, allegations do not establish criminal conspiracy or culpable involvement. Penalties under Sections 112(a) and 114AA are therefore unsustainable on those facts. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801147