https://www.taxtmi.com/caselaws?id=78059 The Tribunal set aside the penalties imposed on the Appellant company and its employees under the Customs Act, 1962, as there was no evidence demonstrating their knowledge or reason to believe the goods were smuggled. The Tribunal emphasized that as a common carrier operating on a "Said to Contain" basis, the company cannot be held liable for the contents of parcels it transports without concrete proof of complicity. The decision was based on precedents highlighting the carrier's limited obligation to verify parcel contents. Consequently, the penalties were deemed unsustainable, and the appeals were allowed. en-us Thu, 07 Jan 2010 00:00:00 +0530 Thu, 28 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78059 The Tribunal set aside the penalties imposed on the Appellant company and its employees under the Customs Act, 1962, as there was no evidence demonstrating their knowledge or reason to believe the goods were smuggled. The Tribunal emphasized that as a common carrier operating on a "Said to Contain" basis, the company cannot be held liable for the contents of parcels it transports without concrete proof of complicity. The decision was based on precedents highlighting the carrier's limited obligation to verify parcel contents. Consequently, the penalties were deemed unsustainable, and the appeals were allowed. Case-Laws Customs Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78059