No Liability Without Knowledge of Pakistan-Origin Goods: CESTAT Quashes Rs. 20 Lakh Penalty On Courier Agent

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No Liability Without Knowledge of Pakistan-Origin Goods: CESTAT Quashes Rs. 20 Lakh Penalty On Courier Agent

Indirect Taxes

Published on

25/03/2026

By Mariya Paliwala

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a penalty of Rs. 20 lakh imposed on courier agent under Section 114AA of the Customs Act, 1962, holding that no penalty can be levied in the absence of knowledge or mala fide intent and without knowledge of Pakistan-Origin goods. The…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Pakistan-Origin Goods

No Liability Without Knowledge of Pakistan-Origin Goods: CESTAT Quashes Rs. 20 Lakh Penalty On Courier Agent

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