https://www.taxtmi.com/caselaws?id=108115 Penalty on a transporter cannot be sustained on a mere presumption that he knew the goods were contraband; such knowledge must be proved by evidence in quasi-judicial proceedings. Where the Revenue relies only on probability and places no material on record to establish awareness of the offending nature of the goods, penalty is not justified and the order setting it aside stands upheld. en-us Fri, 14 Aug 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108115 Penalty on a transporter cannot be sustained on a mere presumption that he knew the goods were contraband; such knowledge must be proved by evidence in quasi-judicial proceedings. Where the Revenue relies only on probability and places no material on record to establish awareness of the offending nature of the goods, penalty is not justified and the order setting it aside stands upheld. Case-Laws Customs Fri, 14 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108115