https://www.taxtmi.com/caselaws?id=779707 CESTAT allowed the appeals and set aside penalties imposed on the appellants (courier operators). The Tribunal found no evidence linking the appellants to deliberate undervaluation, mis-declaration or abetment; courier bills were filed on importer-supplied documents and courier operators are not required to examine consignments. Statements under the relevant provision implicated other parties, not the appellants, and the department failed to prove knowledge, intention or abetment. Penalties under the cited provisions were therefore held unsustainable for lack of cogent evidence. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779707 CESTAT allowed the appeals and set aside penalties imposed on the appellants (courier operators). The Tribunal found no evidence linking the appellants to deliberate undervaluation, mis-declaration or abetment; courier bills were filed on importer-supplied documents and courier operators are not required to examine consignments. Statements under the relevant provision implicated other parties, not the appellants, and the department failed to prove knowledge, intention or abetment. Penalties under the cited provisions were therefore held unsustainable for lack of cogent evidence. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779707