https://www.taxtmi.com/caselaws?id=336249 Penalty on a local associate of an overseas courier for alleged breach of the Courier (Imports and Exports) Clearance Regulations, 1988 was held unsustainable where the record did not show abetment, active participation, or connivance in the import of concealed goods. The appellant's role was confined to local handling and delivery, and the mere obligation to verify the genuineness of consignor and consignee, or an alleged lack of due diligence, was insufficient to establish liability for illicit import. The penal consequence was therefore set aside. en-us Mon, 01 Aug 2016 00:00:00 +0530 Sat, 03 Feb 2018 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336249 Penalty on a local associate of an overseas courier for alleged breach of the Courier (Imports and Exports) Clearance Regulations, 1988 was held unsustainable where the record did not show abetment, active participation, or connivance in the import of concealed goods. The appellant's role was confined to local handling and delivery, and the mere obligation to verify the genuineness of consignor and consignee, or an alleged lack of due diligence, was insufficient to establish liability for illicit import. The penal consequence was therefore set aside. Case-Laws Customs Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336249