https://www.taxtmi.com/caselaws?id=80819 Personal penalty under section 112 of the Customs Act, 1962 cannot be sustained on a mere inference of joint involvement or on the ground that the Chief Engineer failed to keep a watch over illegal activity aboard. Penal liability required a legally sustainable attribution of culpability to the individual, and mere absence of proper care was insufficient. On the facts found, the adjudicating authority proceeded on an incorrect legal premise, so the penalty on the appellant was set aside. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80819 Personal penalty under section 112 of the Customs Act, 1962 cannot be sustained on a mere inference of joint involvement or on the ground that the Chief Engineer failed to keep a watch over illegal activity aboard. Penal liability required a legally sustainable attribution of culpability to the individual, and mere absence of proper care was insufficient. On the facts found, the adjudicating authority proceeded on an incorrect legal premise, so the penalty on the appellant was set aside. Case-Laws Customs Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80819