https://www.taxtmi.com/caselaws?id=96454 Penalty under Section 112 of the Customs Act, 1962 was unsustainable where the record did not establish any nexus between the appellant and the goods in question. The driver's statement and the appellant's own statement did not show that he had instructed, directed, or otherwise connected himself with the goods found in the van, and the finding proceeded on the basis that another person had loaded them. Mere ownership of the travel agency was insufficient to fasten personal penalty, so the penalty was set aside. en-us Thu, 26 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96454 Penalty under Section 112 of the Customs Act, 1962 was unsustainable where the record did not establish any nexus between the appellant and the goods in question. The driver's statement and the appellant's own statement did not show that he had instructed, directed, or otherwise connected himself with the goods found in the van, and the finding proceeded on the basis that another person had loaded them. Mere ownership of the travel agency was insufficient to fasten personal penalty, so the penalty was set aside. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96454