https://www.taxtmi.com/caselaws?id=105369 Penalty under Section 112 of the Customs Act could not be sustained against a transporter where there was no material showing knowledge that the goods were of foreign origin or smuggled nature. The goods were seized from the delivery office, booking particulars had been taken at the booking office, and no enquiry established how an incomplete address was accepted. In the absence of evidence of the transporter's knowledge, the basis for fastening penal liability was not made out, and the penalty was set aside. en-us Fri, 19 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105369 Penalty under Section 112 of the Customs Act could not be sustained against a transporter where there was no material showing knowledge that the goods were of foreign origin or smuggled nature. The goods were seized from the delivery office, booking particulars had been taken at the booking office, and no enquiry established how an incomplete address was accepted. In the absence of evidence of the transporter's knowledge, the basis for fastening penal liability was not made out, and the penalty was set aside. Case-Laws Customs Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105369