https://www.taxtmi.com/caselaws?id=116786 Penalties for clearance of imported old and used tyres without a licence were found unsustainable where the record did not specifically attribute knowledge to the appellants that a licence was required. Mere association with the import transaction and general omissions by persons involved were held insufficient, because the statements relied upon did not establish conscious participation in any prohibited clearance. In the absence of proof of specific role or awareness of the licensing requirement, the penalty could not be sustained and was set aside. en-us Mon, 22 Aug 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116786 Penalties for clearance of imported old and used tyres without a licence were found unsustainable where the record did not specifically attribute knowledge to the appellants that a licence was required. Mere association with the import transaction and general omissions by persons involved were held insufficient, because the statements relied upon did not establish conscious participation in any prohibited clearance. In the absence of proof of specific role or awareness of the licensing requirement, the penalty could not be sustained and was set aside. Case-Laws Customs Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116786