https://www.taxtmi.com/caselaws?id=94066 Penalty under Section 114(1) of the Customs Act was held unsustainable because the Department relied only on the appellant's accompaniment of the alleged smuggler to a freight forwarder and airline office. The recorded statements did not implicate the appellant in the attempted smuggling of foreign currency, and the alleged principal offender was not examined. On that slender evidence, penal action could not be justified, and the penalty was set aside. en-us Mon, 11 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94066 Penalty under Section 114(1) of the Customs Act was held unsustainable because the Department relied only on the appellant's accompaniment of the alleged smuggler to a freight forwarder and airline office. The recorded statements did not implicate the appellant in the attempted smuggling of foreign currency, and the alleged principal offender was not examined. On that slender evidence, penal action could not be justified, and the penalty was set aside. Case-Laws Customs Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94066