https://www.taxtmi.com/caselaws?id=82440 The tribunal upheld the penalty imposed on Air India under Section 114(i) of the Customs Act, 1962, but reduced it from Rs. 5 lakhs to Rs. 1,000. The tribunal found that Air India failed to comply with statutory obligations, leading to the unauthorized shipment of hashish. While individual employees were exonerated due to lack of evidence, the organization was held liable for its inadequate system and procedures. The tribunal emphasized the carrier's responsibility to prevent unauthorized shipments and the need for Air India to enhance its system to prevent future lapses. en-us Tue, 31 Dec 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82440 The tribunal upheld the penalty imposed on Air India under Section 114(i) of the Customs Act, 1962, but reduced it from Rs. 5 lakhs to Rs. 1,000. The tribunal found that Air India failed to comply with statutory obligations, leading to the unauthorized shipment of hashish. While individual employees were exonerated due to lack of evidence, the organization was held liable for its inadequate system and procedures. The tribunal emphasized the carrier's responsibility to prevent unauthorized shipments and the need for Air India to enhance its system to prevent future lapses. Case-Laws Customs Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82440