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Ragavan Paper Process vs Commissioner Of Customs (Ii), Chennai on 25 November, 2025 cites

M/S. Panjrath Road Carriers vs Commissioner Of Customs, Ludhiana on 4 September, 2017

i. Panjrath Road Carriers v. CC, Ludhiana [2018 (359) E.L.T. 408 (Tri. - Chan.)] "5. The present appeals stand filed by the transporters challenging the imposition of penalties upon them. However, it is seen that the said imposition is only a mechanical imposition inasmuch as, there is no evidence on record to show that the transporters were aware of the fraud if any, committed by importers. They have been engaged to transport the imported goods from the Customs area to the premises of original importers who sold their goods. The transporters cannot be expected to know as to what fraud is going to be committed subsequently by the said recipient of the goods. As such, the imposition of penalties upon them, on the ground that they had transported the tainted goods, cannot be justified.
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