https://www.taxtmi.com/caselaws?id=100394 At the stay stage, the tribunal declined complete waiver of a Customs Act penalty because the seized goods were admittedly contraband, absolute confiscation was not disputed, and the consignments carried fictitious consignor and consignee details. On those materials, custody of the goods with the transporters and the surrounding circumstances supported a prima facie presumption of knowledge against the appellants. The argument that transport operators are never required to verify package contents did not displace that presumption. As no financial hardship was shown, only partial relief was granted: a deposit of Rs. 5 lakhs, with the balance penalty waived and recovery stayed pending appeal. en-us Wed, 22 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100394 At the stay stage, the tribunal declined complete waiver of a Customs Act penalty because the seized goods were admittedly contraband, absolute confiscation was not disputed, and the consignments carried fictitious consignor and consignee details. On those materials, custody of the goods with the transporters and the surrounding circumstances supported a prima facie presumption of knowledge against the appellants. The argument that transport operators are never required to verify package contents did not displace that presumption. As no financial hardship was shown, only partial relief was granted: a deposit of Rs. 5 lakhs, with the balance penalty waived and recovery stayed pending appeal. Case-Laws Customs Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100394