https://www.taxtmi.com/caselaws?id=93298 Penalty under section 112 of the Customs Act was held unsustainable where the department relied on an informer's statement and surrounding circumstances, but failed to establish any direct or credible link between the appellants and the seized contraband. The presence of a van, the conduct of a brother in occupation of the flat, and reluctance to accommodate baggage were found insufficient to prove involvement in smuggling. The inference of liability rested on speculation rather than evidence, and the penalty was set aside. en-us Thu, 23 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93298 Penalty under section 112 of the Customs Act was held unsustainable where the department relied on an informer's statement and surrounding circumstances, but failed to establish any direct or credible link between the appellants and the seized contraband. The presence of a van, the conduct of a brother in occupation of the flat, and reluctance to accommodate baggage were found insufficient to prove involvement in smuggling. The inference of liability rested on speculation rather than evidence, and the penalty was set aside. Case-Laws Customs Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93298