https://www.taxtmi.com/caselaws?id=95871 Uncorroborated co-accused statements, without independent supporting evidence, cannot alone sustain a personal penalty against a truck owner. The penalty was deleted because the driver's statement was the sole material and was not treated as legal evidence against the owner. Truck confiscation under the Customs Act may nevertheless continue where statutory conditions are satisfied, even if the recorded owner is not shown to have participated in transporting contraband. In these circumstances, confiscation was retained while the redemption fine was reduced to a token amount as excessive. 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 Uncorroborated co-accused statements, without independent supporting evidence, cannot alone sustain a personal penalty against a truck owner. The penalty was deleted because the driver's statement was the sole material and was not treated as legal evidence against the owner. Truck confiscation under the Customs Act may nevertheless continue where statutory conditions are satisfied, even if the recorded owner is not shown to have participated in transporting contraband. In these circumstances, confiscation was retained while the redemption fine was reduced to a token amount as excessive. Case-Laws Customs Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95871