https://www.taxtmi.com/caselaws?id=95871 An uncorroborated statement of a driver, unsupported by independent evidence, was held insufficient to sustain a personal penalty against the truck owner, and the penalty was deleted. In relation to confiscation of the truck under the Customs Act, the vehicle remained in the recorded owner's name and there was no showing that the owner was involved in transporting the contraband; confiscation was therefore upheld. However, the redemption fine was found excessive on the facts and was reduced to a token amount. The note confirms that adverse penal consequences require reliable supporting evidence, while confiscation may still stand where statutory conditions are met, subject to proportionality in the fine. en-us Mon, 20 Nov 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95871 An uncorroborated statement of a driver, unsupported by independent evidence, was held insufficient to sustain a personal penalty against the truck owner, and the penalty was deleted. In relation to confiscation of the truck under the Customs Act, the vehicle remained in the recorded owner's name and there was no showing that the owner was involved in transporting the contraband; confiscation was therefore upheld. However, the redemption fine was found excessive on the facts and was reduced to a token amount. The note confirms that adverse penal consequences require reliable supporting evidence, while confiscation may still stand where statutory conditions are met, subject to proportionality in the fine. Case-Laws Customs Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95871