https://www.taxtmi.com/caselaws?id=80284 Corroborated statements and surrounding material may sustain customs penalty on a preponderance of evidence, because strict criminal rules of proof do not apply in quasi-judicial customs proceedings; belated retraction may not displace earlier incriminating material. A driver's lesser role and limited culpability can justify reduction of penalty where the quantum is excessive. A conveyance used to transport smuggled goods is liable to confiscation, and redemption fine may be maintained, unless the statutory exception of absence of knowledge or connivance is established by the owner. en-us Fri, 10 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80284 Corroborated statements and surrounding material may sustain customs penalty on a preponderance of evidence, because strict criminal rules of proof do not apply in quasi-judicial customs proceedings; belated retraction may not displace earlier incriminating material. A driver's lesser role and limited culpability can justify reduction of penalty where the quantum is excessive. A conveyance used to transport smuggled goods is liable to confiscation, and redemption fine may be maintained, unless the statutory exception of absence of knowledge or connivance is established by the owner. Case-Laws Customs Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80284