https://www.taxtmi.com/highlights?id=105141 Penalties for abetment under Section 112(a)(i) and for knowingly or intentionally using false import documents under Section 114AA require evidence that an intermediary knew of, participated in, or benefited from the import. Mere introduction of one person to another does not establish participation in an act rendering imported goods liable to confiscation, abetment, or knowing use of false documentation. As the Revenue did not establish the intermediary's knowledge or involvement, deletion of both penalties was sustained and the Revenue appeal failed. en-us Mon, 19 Oct 2026 07:01:13 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105141 Penalties for abetment under Section 112(a)(i) and for knowingly or intentionally using false import documents under Section 114AA require evidence that an intermediary knew of, participated in, or benefited from the import. Mere introduction of one person to another does not establish participation in an act rendering imported goods liable to confiscation, abetment, or knowing use of false documentation. As the Revenue did not establish the intermediary's knowledge or involvement, deletion of both penalties was sustained and the Revenue appeal failed. Highlights Customs Mon, 19 Oct 2026 07:01:13 +0530 https://www.taxtmi.com/highlights?id=105141