https://www.taxtmi.com/caselaws?id=802162 Customs duty under Section 28 of the Customs Act, 1962 cannot be recovered jointly and severally from several persons without identifying the statutory importer. Directorship of entities involved in high-seas sales does not by itself establish importer status. Penalties under Sections 112(a) and 114AA require proof of their statutory ingredients. Relevant considerations include whether the person dealt with the goods, filed bills of entry or supplied documents for them, or used an advance licence for clearance, and whether the licences were valid at import and the alleged licence transaction was linked to the imports. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802162 Customs duty under Section 28 of the Customs Act, 1962 cannot be recovered jointly and severally from several persons without identifying the statutory importer. Directorship of entities involved in high-seas sales does not by itself establish importer status. Penalties under Sections 112(a) and 114AA require proof of their statutory ingredients. Relevant considerations include whether the person dealt with the goods, filed bills of entry or supplied documents for them, or used an advance licence for clearance, and whether the licences were valid at import and the alleged licence transaction was linked to the imports. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802162