https://www.taxtmi.com/caselaws?id=95095 Penalty under section 112(b) of the Customs Act requires proof that the person concerned knew or had reason to believe that the goods were liable to confiscation under section 111. On the facts, the goods were booked by a common carrier in the ordinary course of business, and there was no material linking him to the alleged illegal import or showing knowledge of smuggling. His statement also did not admit such knowledge. The penalty was therefore not sustainable and was set aside. en-us Wed, 15 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95095 Penalty under section 112(b) of the Customs Act requires proof that the person concerned knew or had reason to believe that the goods were liable to confiscation under section 111. On the facts, the goods were booked by a common carrier in the ordinary course of business, and there was no material linking him to the alleged illegal import or showing knowledge of smuggling. His statement also did not admit such knowledge. The penalty was therefore not sustainable and was set aside. Case-Laws Customs Wed, 15 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95095