Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

HomeIndirect TaxesCustoms Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

Indirect Taxes

Published on

24/04/2026

By Mariya Paliwala

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed under Section 112(a) of the Customs Act, 1962, holding that in the absence of clear evidence establishing abetment or active involvement, such penalties cannot be sustained. The Bench of P. Dinesha (Judicial Member) has noted that the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

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