https://www.taxtmi.com/caselaws?id=765261 The Tribunal determined that the appellants, acting as Delivery Agents, were not liable for penalties under Sections 112(a) and 114AA of the Customs Act, 1962, as there was no evidence indicating their knowledge of the smuggled cigarettes within the sealed container. The Tribunal emphasized that the appellants' responsibilities were limited to ensuring the delivery of the container with its seal intact, without involvement in packing or declaration of the goods. Consequently, the penalties imposed on the appellants were set aside, highlighting the necessity of proving knowledge and intent for liability in smuggling cases. en-us Mon, 27 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765261 The Tribunal determined that the appellants, acting as Delivery Agents, were not liable for penalties under Sections 112(a) and 114AA of the Customs Act, 1962, as there was no evidence indicating their knowledge of the smuggled cigarettes within the sealed container. The Tribunal emphasized that the appellants' responsibilities were limited to ensuring the delivery of the container with its seal intact, without involvement in packing or declaration of the goods. Consequently, the penalties imposed on the appellants were set aside, highlighting the necessity of proving knowledge and intent for liability in smuggling cases. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765261