https://www.taxtmi.com/caselaws?id=92245 Penalty for alleged misdelivery of imported goods was held unsustainable where the earliest statement of the driver did not implicate the appellant, the goods were delivered at the importer's premises because of the driver's mistake, and the appellant had instructed delivery only at the ICD. The record disclosed no mala fides or culpable conduct by the appellant, and the claim that the delivery document was faint or illegible did not justify penalty on these facts. The penalty was therefore set aside, with the principle that misdelivery caused by a driver's error does not warrant penal action absent proof of wrongdoing by the consignor. en-us Fri, 17 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92245 Penalty for alleged misdelivery of imported goods was held unsustainable where the earliest statement of the driver did not implicate the appellant, the goods were delivered at the importer's premises because of the driver's mistake, and the appellant had instructed delivery only at the ICD. The record disclosed no mala fides or culpable conduct by the appellant, and the claim that the delivery document was faint or illegible did not justify penalty on these facts. The penalty was therefore set aside, with the principle that misdelivery caused by a driver's error does not warrant penal action absent proof of wrongdoing by the consignor. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92245