https://www.taxtmi.com/caselaws?id=802160 Penalties under Section 114 of the Customs Act, 1962 require evidence that an act or omission knowingly caused, abetted or facilitated conduct rendering export goods liable to confiscation. Failure by a customs house agent to verify exporters' credentials, signatures or authorisations may breach licensing obligations, but does not by itself establish conscious abetment of misdeclaration, overvaluation or wrongful drawback claims. Without evidence of knowing involvement or intentional facilitation, penalties against the agent and its partner are unsustainable. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802160 Penalties under Section 114 of the Customs Act, 1962 require evidence that an act or omission knowingly caused, abetted or facilitated conduct rendering export goods liable to confiscation. Failure by a customs house agent to verify exporters' credentials, signatures or authorisations may breach licensing obligations, but does not by itself establish conscious abetment of misdeclaration, overvaluation or wrongful drawback claims. Without evidence of knowing involvement or intentional facilitation, penalties against the agent and its partner are unsustainable. Case-Laws Customs Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802160