https://www.taxtmi.com/caselaws?id=92921 The penalty imposed under Section 112(a) of the Customs Act on the appellant was successfully challenged on appeal. Despite being implicated by a co-accused and found near contraband possession, the lack of evidence linking the money found on the appellant to the smuggling operation led to the penalty imposition being revoked. The Judicial Member emphasized that mere implication by a co-accused is insufficient grounds for penalty imposition without corroborative evidence, ultimately granting the appellant the benefit of doubt and allowing the appeal with appropriate relief. en-us Wed, 10 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92921 The penalty imposed under Section 112(a) of the Customs Act on the appellant was successfully challenged on appeal. Despite being implicated by a co-accused and found near contraband possession, the lack of evidence linking the money found on the appellant to the smuggling operation led to the penalty imposition being revoked. The Judicial Member emphasized that mere implication by a co-accused is insufficient grounds for penalty imposition without corroborative evidence, ultimately granting the appellant the benefit of doubt and allowing the appeal with appropriate relief. Case-Laws Customs Wed, 10 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92921