https://www.taxtmi.com/caselaws?id=111681 A transporter cannot be subjected to confiscation of the vehicle or personal penalty merely because packed goods were carried under bills and lorry receipts, where there is no material showing knowledge of or participation in clandestine removal. The Tribunal noted that the contents of sealed packages could not be physically verified, and that adverse findings based on assumptions, including an unsupported prior detention reference, were insufficient. Acceptance of goods for transport did not by itself prove guilty knowledge of non-duty-paid character. On that footing, confiscation of the truck and penalty on the transporter were held unsustainable in the absence of evidence linking him to the evasion. en-us Mon, 05 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111681 A transporter cannot be subjected to confiscation of the vehicle or personal penalty merely because packed goods were carried under bills and lorry receipts, where there is no material showing knowledge of or participation in clandestine removal. The Tribunal noted that the contents of sealed packages could not be physically verified, and that adverse findings based on assumptions, including an unsupported prior detention reference, were insufficient. Acceptance of goods for transport did not by itself prove guilty knowledge of non-duty-paid character. On that footing, confiscation of the truck and penalty on the transporter were held unsustainable in the absence of evidence linking him to the evasion. Case-Laws Central Excise Mon, 05 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111681