https://www.taxtmi.com/caselaws?id=798644 Show-cause notice limits adjudication to the material factual and legal grounds alleged; liability cannot rest on unalleged consignor or exporter status, missing consignor authorisation, or knowing participation in an attempted export. Courier KYC verification under Regulation 13(i) requires reliable, independent and authentic material, not necessarily two identity documents where one genuine driving licence proves identity and address. Regulation 13(j) concerns unauthorised outsourcing of regulatory functions, not physical consignment collection. Penal liability for concealed prohibited goods requires cogent proof that the authorised courier knowingly participated in, facilitated, or made a false declaration; reliance on consignor-provided information alone does not establish knowledge or intent. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798644 Show-cause notice limits adjudication to the material factual and legal grounds alleged; liability cannot rest on unalleged consignor or exporter status, missing consignor authorisation, or knowing participation in an attempted export. Courier KYC verification under Regulation 13(i) requires reliable, independent and authentic material, not necessarily two identity documents where one genuine driving licence proves identity and address. Regulation 13(j) concerns unauthorised outsourcing of regulatory functions, not physical consignment collection. Penal liability for concealed prohibited goods requires cogent proof that the authorised courier knowingly participated in, facilitated, or made a false declaration; reliance on consignor-provided information alone does not establish knowledge or intent. Case-Laws Customs Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798644