Custom Penalty Set Aside Due to Lack of Evidence of Knowledge of Prohibited Goods Origin

Speed Max Logistics Vs Commissioner of Customs (CESTAT Delhi) The appellant, a courier agent registered under the Courier Imports and Exports (Clearance) Regulations, 2010 (CIER), challenged the imposition of a penalty of ₹20 lakh under Section 114AA of the Customs Act, 1962. The case arose when consignments covered under specific MAWB numbers were intercepted by the Directorate of Revenue Intelligence (DRI) during random examination. The consignments, imported through the appellant as courier agent on behalf of an importer, were found to contain goods originating from Pakistan. The appellan...