As per case facts, the Petitioner, a Customs Broker, was engaged for a transhipment consignment declared as detergent powder. During examination, poppy seeds were also found. A show cause notice ... led to penalties under Sections 112(a), 112(b), and 114AA of the Customs Act, 1962, alleging abetment and knowledge of mis-declaration. The Petitioner challenged the penalty, arguing the order was unreasoned and lacked findings of knowledge or intent. The question arose whether penalties could be imposed without establishing the Petitioner's knowledge, intention, or malafide intent, and without a reasoned order. Finally, the High Court set aside the order, finding it unreasoned, a mere copy-paste of the notice, and lacking clear findings on the Petitioner's knowledge or intent, which are jurisdictional requirements. The Court also noted the authority ignored a circular regarding CHA payments and imposed disproportionate penalties. The matter was remanded for a fresh decision.