https://www.taxtmi.com/caselaws?id=97123 Penalty under Section 112(b) of the Customs Act was found unsustainable because the record did not link the appellant to the smuggled goods recovered from the truck and stored in the godown. The only witness present at recovery was the truck cleaner, whose statement referred to loading goods from the godown of M/s. Western Carrier but did not name the appellant. As the appellant was only an employee and there was no evidence that he handled, stored, transported, or otherwise participated in the alleged smuggling, the penalty was set aside. en-us Mon, 28 May 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97123 Penalty under Section 112(b) of the Customs Act was found unsustainable because the record did not link the appellant to the smuggled goods recovered from the truck and stored in the godown. The only witness present at recovery was the truck cleaner, whose statement referred to loading goods from the godown of M/s. Western Carrier but did not name the appellant. As the appellant was only an employee and there was no evidence that he handled, stored, transported, or otherwise participated in the alleged smuggling, the penalty was set aside. Case-Laws Customs Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97123