https://www.taxtmi.com/caselaws?id=89371 Penalty under the Customs Act was held unsustainable where the only link to the smuggled gold was the appellant's position as bosun and the discovery of gold in an empty grease drum in the ship's cargo hold. The evidence did not establish that the drum was in his custody when used to conceal the gold, that it remained so throughout the voyage, or that he alone could access it. As the surrounding circumstances were equivocal, mere suspicion and conjecture could not justify imposition of penalty, and the penalty was set aside. en-us Mon, 14 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89371 Penalty under the Customs Act was held unsustainable where the only link to the smuggled gold was the appellant's position as bosun and the discovery of gold in an empty grease drum in the ship's cargo hold. The evidence did not establish that the drum was in his custody when used to conceal the gold, that it remained so throughout the voyage, or that he alone could access it. As the surrounding circumstances were equivocal, mere suspicion and conjecture could not justify imposition of penalty, and the penalty was set aside. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89371