https://www.taxtmi.com/caselaws?id=101932 Liability under the Customs Act penalty provision could not be sustained where the adjudicating authority itself found that the goods were warehoused and the importer had filed a baggage declaration for clearance of unaccompanied baggage. That finding displaced the foundational allegation that no baggage declaration had been made, so the cited precedent did not fit the facts. On that basis, the transporter could not be fastened with liability for alleged assistance in smuggling under the penal provision invoked, and the appellant was held not liable. en-us Thu, 21 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101932 Liability under the Customs Act penalty provision could not be sustained where the adjudicating authority itself found that the goods were warehoused and the importer had filed a baggage declaration for clearance of unaccompanied baggage. That finding displaced the foundational allegation that no baggage declaration had been made, so the cited precedent did not fit the facts. On that basis, the transporter could not be fastened with liability for alleged assistance in smuggling under the penal provision invoked, and the appellant was held not liable. Case-Laws Customs Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101932