Uncorroborated accomplice statement cannot sustain personal penalty without material support.

Personal penalty was held unsustainable where the alleged involvement rested only on the uncorroborated statement of a co-accused/carrier. An accomplice's statement can support adverse action only if it is corroborated on material particulars, and no direct evidence or supporting material was produced here. In the absence of corroboration, the conclusion that the appellant was connected with the seized goods could not safely be drawn, so the penalty was set aside.

---

---

Issues: Whether the personal penalty imposed on the appellant could be sustained when the finding of involvement rested solely on the uncorroborated statement of an accomplice.

Analysis: The finding against the appellant was founded only on the statement of the co-accused/carrier, with no direct evidence or material corroboration in support of the allegation. A statement of an accomplice may be relied upon only when it is corroborated on material particulars. In the absence of any corroborative evidence, the conclusion that the appellant was connected with the seized goods could not be safely drawn.

Conclusion: The personal penalty imposed on the appellant was unsustainable and was set aside.

---