Unsustainable Penalty u/s. 112 and 114AA without Knowledge of Prohibited Goods Import

Sarvesh Sharma Sales Executive Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that penalty u/s. 112 and 114AA of the Customs Act not leviable in absence of any knowledge of goods of prohibited nature being imported. Facts- Based on a specific intelligence in respect of five containers imported at Inland Container Depot, Tughlakabad, New Delhi under the master bill of lading, (said to contain 13000 cartons of A4 paper reams consigned to M/s Codognotto Logistics India Pvt Ltd), upon contacting the freight forwarding firm found that the said consignment was originally booked in the n...