https://www.taxtmi.com/caselaws?id=106266 A personal penalty imposed on a cargo courier agent for alleged involvement in transporting tainted imported goods was held unsustainable because the record did not show the agent's participation in the transportation. The appellant had acted in the ordinary course of courier booking work on commission, handed the consignments to a courier service, and disclosed the consignors' names and addresses with supporting documents. As the goods were recovered from the courier service's premises and no evidence linked the appellant to the tainted items, the penalty was set aside. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 14:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106266 A personal penalty imposed on a cargo courier agent for alleged involvement in transporting tainted imported goods was held unsustainable because the record did not show the agent's participation in the transportation. The appellant had acted in the ordinary course of courier booking work on commission, handed the consignments to a courier service, and disclosed the consignors' names and addresses with supporting documents. As the goods were recovered from the courier service's premises and no evidence linked the appellant to the tainted items, the penalty was set aside. Case-Laws Customs Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106266