https://www.taxtmi.com/caselaws?id=802522 Section 112 of the Customs Act, 1962 addresses penalties for acts or omissions that render goods liable to confiscation and for their abetment. Financing alone does not establish an offence, and evidence of involvement in a separate investigation must be adequately connected to the relevant consignment. Assessment of alleged culpability may consider retracted statements, the absence of cross-examination of co-accused, and whether alleged forgery is supported by forensic or handwriting evidence. The importer definition applicable at the time of import is relevant where a person has not held themselves out as owner or importer. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802522 Section 112 of the Customs Act, 1962 addresses penalties for acts or omissions that render goods liable to confiscation and for their abetment. Financing alone does not establish an offence, and evidence of involvement in a separate investigation must be adequately connected to the relevant consignment. Assessment of alleged culpability may consider retracted statements, the absence of cross-examination of co-accused, and whether alleged forgery is supported by forensic or handwriting evidence. The importer definition applicable at the time of import is relevant where a person has not held themselves out as owner or importer. Case-Laws Customs Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802522