https://www.taxtmi.com/caselaws?id=353763 Mere non-compliance with KYC requirements under cargo-handling regulations, without direct involvement in smuggling or concealment, was held insufficient to sustain full penalties against the shipping liner and the container-related service provider. The penalty on the liner was set aside, while the service provider's earlier violation was accepted but the penalty was reduced as disproportionate. Confiscation of the container under the Customs Act was also rejected because the container was treated as distinct from the prohibited goods and there was no adequate evidence linking it to concealment. The confiscation order and redemption fine were set aside, with only the reduced penalty remaining. en-us Thu, 04 Jan 2018 00:00:00 +0530 Mon, 12 Mar 2018 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353763 Mere non-compliance with KYC requirements under cargo-handling regulations, without direct involvement in smuggling or concealment, was held insufficient to sustain full penalties against the shipping liner and the container-related service provider. The penalty on the liner was set aside, while the service provider's earlier violation was accepted but the penalty was reduced as disproportionate. Confiscation of the container under the Customs Act was also rejected because the container was treated as distinct from the prohibited goods and there was no adequate evidence linking it to concealment. The confiscation order and redemption fine were set aside, with only the reduced penalty remaining. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353763