https://www.taxtmi.com/caselaws?id=93318 Section 129A(2) of the Customs Act does not apply where the Collector of Customs himself files the departmental appeal; that objection therefore fails. On the penalty issue, inculpatory statements and a confessional statement were considered insufficient without independent corroboration linking the respondent to the smuggling or showing a definite role in the operation. The absence of incriminating recovery from the respondent's residence and the lack of reliable supporting material entitled him to the benefit of doubt, so the personal penalty could not be sustained. The appellate order setting aside confiscation and penalty was affirmed. en-us Tue, 17 Jun 1997 00:00:00 +0530 Wed, 09 Nov 2011 18:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93318 Section 129A(2) of the Customs Act does not apply where the Collector of Customs himself files the departmental appeal; that objection therefore fails. On the penalty issue, inculpatory statements and a confessional statement were considered insufficient without independent corroboration linking the respondent to the smuggling or showing a definite role in the operation. The absence of incriminating recovery from the respondent's residence and the lack of reliable supporting material entitled him to the benefit of doubt, so the personal penalty could not be sustained. The appellate order setting aside confiscation and penalty was affirmed. Case-Laws Customs Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93318