https://www.taxtmi.com/caselaws?id=84813 Personal penalty under customs proceedings was held unsustainable where the department relied mainly on contradictory co-accused statements without reliable corroboration. The person said to have directly loaded the smuggled goods was not proceeded against, while liability was sought to be fixed on the appellant only on the basis of alleged instigation. On this evidentiary record, the chain of proof was found insufficient to establish guilt with certainty, and the appellant was given the benefit of doubt. The penalty was accordingly set aside. en-us Wed, 14 Jun 1995 00:00:00 +0530 Mon, 25 Jul 2011 17:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84813 Personal penalty under customs proceedings was held unsustainable where the department relied mainly on contradictory co-accused statements without reliable corroboration. The person said to have directly loaded the smuggled goods was not proceeded against, while liability was sought to be fixed on the appellant only on the basis of alleged instigation. On this evidentiary record, the chain of proof was found insufficient to establish guilt with certainty, and the appellant was given the benefit of doubt. The penalty was accordingly set aside. Case-Laws Customs Wed, 14 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84813