https://www.taxtmi.com/caselaws?id=94693 A transporter could not be personally penalised for misdeclared cargo absent evidence of knowledge or participation in the misdeclaration. The record showed that consignments were booked on the basis of consignors' declarations, and the transporter was not obliged to open packages and verify contents. Mere recovery of the packages from the transporter's premises was held insufficient, by itself, to establish complicity or conscious involvement. The penalty was therefore set aside and consequential relief followed. en-us Tue, 01 Feb 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94693 A transporter could not be personally penalised for misdeclared cargo absent evidence of knowledge or participation in the misdeclaration. The record showed that consignments were booked on the basis of consignors' declarations, and the transporter was not obliged to open packages and verify contents. Mere recovery of the packages from the transporter's premises was held insufficient, by itself, to establish complicity or conscious involvement. The penalty was therefore set aside and consequential relief followed. Case-Laws Customs Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94693