https://www.taxtmi.com/caselaws?id=91878 The penalty imposed on the appellant for his involvement as a Khalasi in a truck where contraband ball bearings were seized was set aside. The court found that the appellant's limited knowledge of the foreign goods did not establish his active participation in smuggling. Despite admitting awareness of the goods' origin and the promise of payment, the appellant's passive role during the loading and interception, where he cooperated while the driver fled, indicated his lack of complicity in the offense. The judge ruled that mere knowledge of the goods' origin did not equate to involvement in smuggling, leading to the successful appeal and cancellation of the penalty. en-us Wed, 30 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91878 The penalty imposed on the appellant for his involvement as a Khalasi in a truck where contraband ball bearings were seized was set aside. The court found that the appellant's limited knowledge of the foreign goods did not establish his active participation in smuggling. Despite admitting awareness of the goods' origin and the promise of payment, the appellant's passive role during the loading and interception, where he cooperated while the driver fled, indicated his lack of complicity in the offense. The judge ruled that mere knowledge of the goods' origin did not equate to involvement in smuggling, leading to the successful appeal and cancellation of the penalty. Case-Laws Customs Wed, 30 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91878