https://www.taxtmi.com/caselaws?id=120244 Penalty under Section 114 of the Customs Act was held unsustainable against courier employees because there was no finding that they knew the parcels contained concealed Indian currency or that they were aware of any attempt to smuggle it out. The concealment was not detected when the parcels were accepted, and the parcels had been weighed in the ordinary course, so the necessary knowledge-based foundation for penalty was absent. On those facts, the penalty was not warranted and the impugned order was set aside. en-us Thu, 18 Aug 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120244 Penalty under Section 114 of the Customs Act was held unsustainable against courier employees because there was no finding that they knew the parcels contained concealed Indian currency or that they were aware of any attempt to smuggle it out. The concealment was not detected when the parcels were accepted, and the parcels had been weighed in the ordinary course, so the necessary knowledge-based foundation for penalty was absent. On those facts, the penalty was not warranted and the impugned order was set aside. Case-Laws Customs Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120244