https://www.taxtmi.com/caselaws?id=93181 The appellate tribunal set aside the personal penalty imposed on the appellant, a freight forwarding agent, by Customs authorities for their alleged involvement in a contraband consignment containing gold bars. Despite handling the clearance of the seized consignment and sending advice to the consignee, who did not show up, the tribunal found no evidence linking the appellant to the contraband. Emphasizing the appellant's role as a mere facilitator of paperwork without handling the contents, the tribunal concluded that the penalty was unwarranted. The appeal was allowed with consequential relief as the authorities failed to establish the appellant's connection to the seized goods. en-us Wed, 10 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93181 The appellate tribunal set aside the personal penalty imposed on the appellant, a freight forwarding agent, by Customs authorities for their alleged involvement in a contraband consignment containing gold bars. Despite handling the clearance of the seized consignment and sending advice to the consignee, who did not show up, the tribunal found no evidence linking the appellant to the contraband. Emphasizing the appellant's role as a mere facilitator of paperwork without handling the contents, the tribunal concluded that the penalty was unwarranted. The appeal was allowed with consequential relief as the authorities failed to establish the appellant's connection to the seized goods. Case-Laws Customs Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93181