https://www.taxtmi.com/caselaws?id=94168 Personal penalties for alleged involvement in illegal importation of a seized BMW were held unsustainable where the record did not show knowing participation by the first appellant, its employees, or the broker. The car had been purchased after registration with the transport authority and payment by bank draft, and the material relied on by the department was only inferential. In the absence of concrete evidence of connivance or a separate proved role for the employee-appellants, the benefit of doubt was given and the personal penalties were set aside. en-us Wed, 11 Jun 1997 00:00:00 +0530 Sat, 19 Nov 2011 15:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94168 Personal penalties for alleged involvement in illegal importation of a seized BMW were held unsustainable where the record did not show knowing participation by the first appellant, its employees, or the broker. The car had been purchased after registration with the transport authority and payment by bank draft, and the material relied on by the department was only inferential. In the absence of concrete evidence of connivance or a separate proved role for the employee-appellants, the benefit of doubt was given and the personal penalties were set aside. Case-Laws Customs Wed, 11 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94168