https://www.taxtmi.com/caselaws?id=796241 Punitive action against an authorised courier for concealed contraband requires evidence of knowledge, wilful contravention, or failure to exercise due diligence. The inquiry found no evidence linking the courier to the concealed gold or showing knowledge of it; the concealment was detectable only through Customs X-ray examination, facilities unavailable to the courier when receiving the cargo. As the courier acted bona fide and exercised due diligence, and the proposed Customs Act penalties were dropped, punitive measures under Regulation 14 were not justified. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796241 Punitive action against an authorised courier for concealed contraband requires evidence of knowledge, wilful contravention, or failure to exercise due diligence. The inquiry found no evidence linking the courier to the concealed gold or showing knowledge of it; the concealment was detectable only through Customs X-ray examination, facilities unavailable to the courier when receiving the cargo. As the courier acted bona fide and exercised due diligence, and the proposed Customs Act penalties were dropped, punitive measures under Regulation 14 were not justified. Case-Laws Customs Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796241