Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT ruled in favor of delivery agents, setting aside penalties u/ss 112(a) and 114AA of Customs Act, 1962. The agents, who handled a sealed FCL container from Jebel Ali to Haldia, were unaware of the cigarette contents due to the "shipper's load and count" clause in the Bill of Lading. The tribunal found no evidence of aiding or abetting smuggling since the agents merely facilitated proper delivery with intact seals. Their role as intermediaries without knowledge of container contents precluded liability under customs regulations. The tribunal emphasized that mere delivery agency functions, without proven knowledge of illegal contents, cannot attract penalties for customs violations. Appeal allowed.
CESTAT ruled in favor of delivery agents, setting aside penalties u/ss 112(a) and 114AA of Customs Act, 1962. The agents, who handled a sealed FCL container from Jebel Ali to Haldia, were unaware of the cigarette contents due to the "shipper's load and count" clause in the Bill of Lading. The tribunal found no evidence of aiding or abetting smuggling since the agents merely facilitated proper delivery with intact seals. Their role as intermediaries without knowledge of container contents precluded liability under customs regulations. The tribunal emphasized that mere delivery agency functions, without proven knowledge of illegal contents, cannot attract penalties for customs violations. Appeal allowed.
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