2025-VIL-1696-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Sections 112 and 114AA of Customs Act, 1962 – Imposition of penalties – Sustainability – Department received intelligence to effect that an importer is indulging in mis-declaration and undervaluation of their imports – Detailed investigation revealed that goods were imported and cleared in name of importer through Appellant/courier company – After following due process of law, Adjudicating authority imposed penalties on Appellants under Sections 112 and 114AA of the Act – Commissioner (Appeals) affirmed order passed by Adjudicating authority – Whether penalties under Sections 112 and 114AA of the Act imposed on Appellants are sustainable – HELD – Penalty under Section 112 of the Act can be imposed only when evidence available on record indicate that Appellants did or omitted to do an act rendering the goods liable for confiscation or abetted such act or knowingly dealt with such goods. Mere filing of courier bills of entry based on importer’s documents cannot constitute abatement by itself. Section 114AA of the Act provides for imposition of penalty on a person who knowingly or intentionally make, sign, uses or causes to be made any declaration, statement or documents, which is false in any material particular in transaction of any business under the Act. Knowledge and intentions are sine qua non for attracting penal provisions. Penalty cannot be levied without establishing that violations were within Appellant’s knowledge. Manipulation in documents was done by importer. There is no evidence to link Appellants with such manipulation. Appellant was not aware about mis-declaration or undervaluation of imports. Department has failed to establish knowledge, intention or abetment by Appellants. Penalties imposed on Appellants are not sustainable and hence, impugned order passed by Commissioner (Appeals) is set aside – Appeals allowed
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