https://www.taxtmi.com/caselaws?id=781647 CESTAT held that penalties imposed for alleged smuggling were unsustainable and allowed the appeal. The tribunal found appellants acted as transporters who booked consignments based on seller-supplied documents, and Revenue failed to prove appellants had knowledge the documents were fabricated or the goods were contravened/foreign origin. As the onus to establish knowledge was not discharged, allegations rested on assumption and presumption; penalties under the Customs Act and FTDR Act were set aside. en-us Wed, 23 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781647 CESTAT held that penalties imposed for alleged smuggling were unsustainable and allowed the appeal. The tribunal found appellants acted as transporters who booked consignments based on seller-supplied documents, and Revenue failed to prove appellants had knowledge the documents were fabricated or the goods were contravened/foreign origin. As the onus to establish knowledge was not discharged, allegations rested on assumption and presumption; penalties under the Customs Act and FTDR Act were set aside. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781647