https://www.taxtmi.com/caselaws?id=98792 The judge overturned the imposition of personal penalties on the appellants, a commission-cum-forwarding agent and its manager, for their involvement in transporting smuggled goods. Despite suspicions raised by the Department due to discrepancies in documentation, the judge found that the appellants' lack of knowledge about the contents of the packages absolved them from liability. Citing legal precedents, the judge emphasized that transporters cannot be penalized for unknowingly carrying smuggled goods. Consequently, the penalties were set aside, and the appeals were allowed in favor of the appellants, granting them relief. en-us Mon, 11 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98792 The judge overturned the imposition of personal penalties on the appellants, a commission-cum-forwarding agent and its manager, for their involvement in transporting smuggled goods. Despite suspicions raised by the Department due to discrepancies in documentation, the judge found that the appellants' lack of knowledge about the contents of the packages absolved them from liability. Citing legal precedents, the judge emphasized that transporters cannot be penalized for unknowingly carrying smuggled goods. Consequently, the penalties were set aside, and the appeals were allowed in favor of the appellants, granting them relief. Case-Laws Customs Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98792