https://www.taxtmi.com/caselaws?id=116443 Punitive forfeiture of a courier's bank guarantee could not be sustained where the authority itself found no nexus between the courier and the importer's alleged under-valuation and no direct responsibility for the importer's wrongdoing. Although the courier was criticised for lack of diligence in handling the consignment, the order revoking suspension and simultaneously encashing the security was inconsistent with the recorded finding that the courier was not complicit in the importer's act. The penal part of the order was therefore held unsustainable and set aside, with consequential relief following in law. en-us Wed, 27 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116443 Punitive forfeiture of a courier's bank guarantee could not be sustained where the authority itself found no nexus between the courier and the importer's alleged under-valuation and no direct responsibility for the importer's wrongdoing. Although the courier was criticised for lack of diligence in handling the consignment, the order revoking suspension and simultaneously encashing the security was inconsistent with the recorded finding that the courier was not complicit in the importer's act. The penal part of the order was therefore held unsustainable and set aside, with consequential relief following in law. Case-Laws Customs Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116443