Penalty and confiscation for smuggling upheld where driver's own statement admitted involvement and no rebuttal was offered.

Penalty and confiscation against a truck driver carrying foreign-origin contraband were sustained because he was found at the spot, his own statement admitted involvement in smuggling, and he gave no explanation to rebut the Commissioner's findings. On that factual record, no legal infirmity or illegality was found in the penalty and confiscation order, and the order was upheld with the appeal dismissed.

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Issues: Whether the penalty and confiscation order passed against the driver of the truck carrying contraband foreign-origin goods called for interference.

Analysis: The truck was intercepted with foreign-origin goods, and the appellant was found at the spot as the driver. His own statement admitted involvement in the smuggling of the goods, and he offered no explanation to dislodge the findings recorded by the Commissioner. On that factual basis, no legal infirmity or illegality was found in the order imposing penalty and directing confiscation.

Conclusion: The order was upheld and the appeal was dismissed.

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