https://www.taxtmi.com/caselaws?id=84538 Personal penalty under the Customs Act was held unsustainable because the department failed to establish a reliable nexus between the recovered chit and the appellant. The record showed no credible link between the name in the chit and the appellant's identity, and the alleged seizure was not supported by a proper mahazar or satisfactory proof of where and by whom the chit was recovered. In the absence of compliance with the statutory search-and-seizure procedure and without reliable evidence connecting the appellant to the seized material, the foundation for penalty was not made out, and the penalty was set aside. en-us Wed, 06 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84538 Personal penalty under the Customs Act was held unsustainable because the department failed to establish a reliable nexus between the recovered chit and the appellant. The record showed no credible link between the name in the chit and the appellant's identity, and the alleged seizure was not supported by a proper mahazar or satisfactory proof of where and by whom the chit was recovered. In the absence of compliance with the statutory search-and-seizure procedure and without reliable evidence connecting the appellant to the seized material, the foundation for penalty was not made out, and the penalty was set aside. Case-Laws Customs Wed, 06 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84538