https://www.taxtmi.com/caselaws?id=81669 A transporter cannot be penalised under Rule 209A of the Central Excise Rules, 1944 unless the department proves that he knew or had reason to believe the goods were liable to confiscation. Mere acceptance and carriage of goods, without evidence of conscious involvement in illicit transport or knowledge of non-payment of duty, is insufficient. Goods found in the market are treated as presumed duty paid, and the transporter is not required to verify duty payment independently. On these facts, the adverse confiscatory action and penalty could not be sustained, and consequential relief followed. en-us Fri, 03 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81669 A transporter cannot be penalised under Rule 209A of the Central Excise Rules, 1944 unless the department proves that he knew or had reason to believe the goods were liable to confiscation. Mere acceptance and carriage of goods, without evidence of conscious involvement in illicit transport or knowledge of non-payment of duty, is insufficient. Goods found in the market are treated as presumed duty paid, and the transporter is not required to verify duty payment independently. On these facts, the adverse confiscatory action and penalty could not be sustained, and consequential relief followed. Case-Laws Central Excise Fri, 03 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81669