https://www.taxtmi.com/caselaws?id=121678 An authorised courier is required to exercise due diligence, obtain proper authorisation, and ensure the correctness and completeness of import information. On the facts, penalty under Section 112 of the Customs Act was sustained against the courier company because the goods were liable to confiscation and the omission to cite a specific sub-clause in the notice was not fatal. Penalty on the employee was set aside because he acted on the manifest and forwarding declaration, with no proof of knowledge, personal gain, or culpable involvement. The courier company's penalty was maintained in principle but reduced as excessive. en-us Mon, 16 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121678 An authorised courier is required to exercise due diligence, obtain proper authorisation, and ensure the correctness and completeness of import information. On the facts, penalty under Section 112 of the Customs Act was sustained against the courier company because the goods were liable to confiscation and the omission to cite a specific sub-clause in the notice was not fatal. Penalty on the employee was set aside because he acted on the manifest and forwarding declaration, with no proof of knowledge, personal gain, or culpable involvement. The courier company's penalty was maintained in principle but reduced as excessive. Case-Laws Customs Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121678