https://www.taxtmi.com/caselaws?id=110188 The Tribunal set aside a penalty of Rs. 1 lakh imposed by the Commissioner of Customs on transporters for knowingly transporting seized goods liable for confiscation under the Customs Act. The transporters, acting as public carriers, were found not to have prior knowledge of the contraband nature of the goods, as they were booked by an unknown party on a "SELF" basis. The judgment emphasized that suspicion cannot substitute concrete evidence in penalty cases, leading to the decision to annul the penalty due to lack of proof of the transporters' awareness of the goods' nature or liability for confiscation. en-us Wed, 29 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110188 The Tribunal set aside a penalty of Rs. 1 lakh imposed by the Commissioner of Customs on transporters for knowingly transporting seized goods liable for confiscation under the Customs Act. The transporters, acting as public carriers, were found not to have prior knowledge of the contraband nature of the goods, as they were booked by an unknown party on a "SELF" basis. The judgment emphasized that suspicion cannot substitute concrete evidence in penalty cases, leading to the decision to annul the penalty due to lack of proof of the transporters' awareness of the goods' nature or liability for confiscation. Case-Laws Customs Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110188