https://www.taxtmi.com/caselaws?id=111081 The Appellate Tribunal set aside penalties imposed on the carrier and handling agent for alleged negligence and aiding in the removal of previous consignments containing smuggled gold. The judgment emphasized the necessity of concrete evidence to establish contravention of Customs Act provisions. It highlighted the requirement of proof of knowledge or reasonable belief for imposing penalties under Section 112(b) of the Customs Act, which was lacking in this case. The penalties were deemed unjustified due to the absence of substantiated evidence linking the earlier missing consignments to smuggling activities. en-us Fri, 21 Nov 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111081 The Appellate Tribunal set aside penalties imposed on the carrier and handling agent for alleged negligence and aiding in the removal of previous consignments containing smuggled gold. The judgment emphasized the necessity of concrete evidence to establish contravention of Customs Act provisions. It highlighted the requirement of proof of knowledge or reasonable belief for imposing penalties under Section 112(b) of the Customs Act, which was lacking in this case. The penalties were deemed unjustified due to the absence of substantiated evidence linking the earlier missing consignments to smuggling activities. Case-Laws Customs Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111081