https://www.taxtmi.com/caselaws?id=83478 Personal penalty under Section 112 of the Customs Act cannot be sustained against a vessel master merely because he had supervisory control over the ship. The record must show positive evidence that he knew of, participated in, or was privy to the concealment of smuggled goods; an earlier search conducted on his directions, which failed to find contraband, did not by itself prove culpability. Penal liability is not vicarious in this context, and without proof of knowledge or involvement the personal penalty was set aside. en-us Mon, 07 Feb 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83478 Personal penalty under Section 112 of the Customs Act cannot be sustained against a vessel master merely because he had supervisory control over the ship. The record must show positive evidence that he knew of, participated in, or was privy to the concealment of smuggled goods; an earlier search conducted on his directions, which failed to find contraband, did not by itself prove culpability. Penal liability is not vicarious in this context, and without proof of knowledge or involvement the personal penalty was set aside. Case-Laws Income Tax Mon, 07 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83478