https://www.taxtmi.com/caselaws?id=80797 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. en-us Thu, 28 Jun 1990 00:00:00 +0530 Mon, 20 Jun 2011 14:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80797 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. Case-Laws Customs Thu, 28 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80797