https://www.taxtmi.com/caselaws?id=87341 Customs Officers seized gold biscuits from a bus conductor, leading to their confiscation under the Customs Act and FERA Act. The carrier, who claimed ignorance of the contents, was not penalized initially. The Commissioner later sought to impose a penalty, but the Tribunal dismissed the application. The Tribunal found the carrier lacked the necessary knowledge or belief about the smuggled nature of the goods, thus ruling out penalty imposition under Section 112(b) of the Customs Act. The appeal was dismissed, emphasizing the importance of proving the carrier's awareness to justify penalties. en-us Wed, 05 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87341 Customs Officers seized gold biscuits from a bus conductor, leading to their confiscation under the Customs Act and FERA Act. The carrier, who claimed ignorance of the contents, was not penalized initially. The Commissioner later sought to impose a penalty, but the Tribunal dismissed the application. The Tribunal found the carrier lacked the necessary knowledge or belief about the smuggled nature of the goods, thus ruling out penalty imposition under Section 112(b) of the Customs Act. The appeal was dismissed, emphasizing the importance of proving the carrier's awareness to justify penalties. Case-Laws Customs Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87341