J the App
HomeWhat We DoFeaturesPostsDownload App
HomeWhat We DoFeaturesPosts
Download App
Terms|Privacy

JustIDT Solutions Private Limited © 2026

  1. Home
  2. Posts
  3. Indirect Tax
  4. Penalty without individual role defined not tenable
Customs DutyArticle·4 August 2026

Penalty without individual role defined not tenable

By J the App

Executive Summary

The CESTAT, Kolkata has delivered an important ruling on customs penalties. It held that a penalty under Section 112 cannot survive unless the Department clearly proves the individual's role in the alleged violation. 

Mere association with an import transaction is not enough. Without specific allegations and supporting evidence, personal penalties have no legal basis.

Domain | Indirect Tax | Customs

Background

M/s Right Minerals Private Limite...

Read the full article in the app

This is a premium article. Download J the App to read the complete content.

Read in the App

Get the full experience with comments, likes, and more in the app.

Open in App
App StoreGoogle Play