https://www.taxtmi.com/caselaws?id=30197 Penal liability in customs matters cannot be sustained against a shipping agent or carrier without evidence of knowledge, intention, or culpable participation in the alleged violation. The record showed only that the appellant carried consignments in containers and ships; it did not establish awareness of any customs breach or conduct warranting penalty. The inspection certificate's validity was not the decisive issue. On the facts found, the absence of material showing mens rea or culpability made the penalty unsustainable, and the penalties were set aside with consequential relief. en-us Mon, 31 Mar 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30197 Penal liability in customs matters cannot be sustained against a shipping agent or carrier without evidence of knowledge, intention, or culpable participation in the alleged violation. The record showed only that the appellant carried consignments in containers and ships; it did not establish awareness of any customs breach or conduct warranting penalty. The inspection certificate's validity was not the decisive issue. On the facts found, the absence of material showing mens rea or culpability made the penalty unsustainable, and the penalties were set aside with consequential relief. Case-Laws Customs Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30197