https://www.taxtmi.com/caselaws?id=87369 The appellant, a courier company, was wrongly penalized under Section 112(a) and (b) of the Customs Act for alleged involvement in smuggling activities. Despite delivering parcels containing contraband, the appellant's role was limited to collecting cleared packages and delivering them, with no knowledge of the contents. The lack of evidence linking the appellant to smuggling activities led to the appeal being allowed, and the penalty imposed by the Commissioner was set aside. The court found the penalties on the appellant unsound, as there was no proof of intentional involvement in smuggling. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87369 The appellant, a courier company, was wrongly penalized under Section 112(a) and (b) of the Customs Act for alleged involvement in smuggling activities. Despite delivering parcels containing contraband, the appellant's role was limited to collecting cleared packages and delivering them, with no knowledge of the contents. The lack of evidence linking the appellant to smuggling activities led to the appeal being allowed, and the penalty imposed by the Commissioner was set aside. The court found the penalties on the appellant unsound, as there was no proof of intentional involvement in smuggling. Case-Laws Customs Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87369