https://www.taxtmi.com/caselaws?id=88967 Personal penalty could not be sustained where the only material against the respondent consisted of uncorroborated co-accused statements and hearsay. Statements of the driver and khalasi merely repeated what they had heard from a third person and did not amount to direct evidence linking the respondent to the alleged contravention. An earlier case against the respondent was also not accepted as a valid basis for imposing penalty in the present proceedings. The penalty was therefore set aside and the Revenue's appeal failed. en-us Fri, 24 Oct 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88967 Personal penalty could not be sustained where the only material against the respondent consisted of uncorroborated co-accused statements and hearsay. Statements of the driver and khalasi merely repeated what they had heard from a third person and did not amount to direct evidence linking the respondent to the alleged contravention. An earlier case against the respondent was also not accepted as a valid basis for imposing penalty in the present proceedings. The penalty was therefore set aside and the Revenue's appeal failed. Case-Laws Customs Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88967