Customs penalty under section 112 fails where evidence does not link the person to contraband transport.

Penalty under section 112 of the Customs Act requires evidence linking the person to the illicit transport or handling of contraband. On the record, there was no proof that the silver was landed at the relevant place, transported in the jeep, or that the appellant was driving or otherwise concerned with the transaction. Mere suspicion and circumstances short of proof were insufficient to justify penal action, so the penalty could not be sustained.

---

---

Issues: Whether a penalty under section 112 of the Customs Act could be sustained in the absence of evidence linking the appellant to the alleged transport of contraband silver.

Analysis: The material on record did not establish that silver was landed at the relevant place on the night in question, that it was transported in the jeep, or that the appellant was driving or otherwise concerned with the transaction. The circumstances relied upon by the department amounted at best to suspicion, which was insufficient to justify penal action.

Conclusion: The penalty under section 112 could not be sustained and the appeal succeeded.

---