https://www.taxtmi.com/caselaws?id=92279 Penalty on the transporter for alleged carriage of smuggled goods was unsustainable because the record contained no independent evidence linking it to loading or transportation of the contraband. The penalty order gave no reasoned discussion of the transporter's liability and relied only on a bare rejection of its denial. On the facts, the transporter had merely arranged the truck, which was insufficient to establish participation in the alleged illegal act. The penalty was therefore set aside. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92279 Penalty on the transporter for alleged carriage of smuggled goods was unsustainable because the record contained no independent evidence linking it to loading or transportation of the contraband. The penalty order gave no reasoned discussion of the transporter's liability and relied only on a bare rejection of its denial. On the facts, the transporter had merely arranged the truck, which was insufficient to establish participation in the alleged illegal act. The penalty was therefore set aside. Case-Laws Customs Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92279