https://www.taxtmi.com/caselaws?id=100064 Penalty on a transporter was found unsustainable where consignments were booked on a "said to contain" basis and carried in packed condition. The carrier had no obligation or practical opportunity to verify the contents of sealed packages, and no evidence showed knowledge of the alleged smuggled character of the goods. Applying the settled principle that a carrier is not required to inspect package contents or confirm lawful origin in such circumstances, the penalty was set aside. en-us Fri, 04 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100064 Penalty on a transporter was found unsustainable where consignments were booked on a "said to contain" basis and carried in packed condition. The carrier had no obligation or practical opportunity to verify the contents of sealed packages, and no evidence showed knowledge of the alleged smuggled character of the goods. Applying the settled principle that a carrier is not required to inspect package contents or confirm lawful origin in such circumstances, the penalty was set aside. Case-Laws Customs Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100064