https://www.taxtmi.com/caselaws?id=350117 Penalties were held unsustainable where export goods stuffed under official supervision in a sealed container were later substituted without the appellants' involvement. The record showed that the driver diverted the container, broke the seal at a godown, replaced the declared glass tumblers with red sanders, and resealed it with a look-alike seal. Statements of the supervising officers and the driver supported this sequence. The appellants' alleged failure to verify the overseas buyer or remittance did not establish participation in, or complicity with, the smuggling transaction, so penalty was set aside. en-us Thu, 21 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350117 Penalties were held unsustainable where export goods stuffed under official supervision in a sealed container were later substituted without the appellants' involvement. The record showed that the driver diverted the container, broke the seal at a godown, replaced the declared glass tumblers with red sanders, and resealed it with a look-alike seal. Statements of the supervising officers and the driver supported this sequence. The appellants' alleged failure to verify the overseas buyer or remittance did not establish participation in, or complicity with, the smuggling transaction, so penalty was set aside. Case-Laws Customs Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350117