https://www.taxtmi.com/caselaws?id=467584 Penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 cannot be fastened on a transporter unless there is evidence of knowing involvement or corroborative material showing awareness that the goods were of foreign origin or smuggled. The consignments had moved within India, booking details and address particulars were furnished, and no concrete evidence connected the transporter to the alleged contravention. On those facts, the penal action was unsustainable, the impugned order was set aside, and consequential relief followed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 25 Mar 2026 08:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467584 Penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 cannot be fastened on a transporter unless there is evidence of knowing involvement or corroborative material showing awareness that the goods were of foreign origin or smuggled. The consignments had moved within India, booking details and address particulars were furnished, and no concrete evidence connected the transporter to the alleged contravention. On those facts, the penal action was unsustainable, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467584