https://www.taxtmi.com/caselaws?id=98052 Personal penalty under the Customs Act requires supporting material showing involvement or knowledge; retracted statements do not displace corroborated evidence and surrounding circumstances where the record establishes participation on a preponderance of probability. Confiscation of a vehicle used to carry illicitly imported goods may be sustained when the foreign origin and unlawful carriage are proved, but the owner must receive the statutory option to redeem the vehicle on payment of fine where the provision so requires. In the absence of direct evidence of presence or knowledge, a personal penalty cannot rest on suspicion or mere association with the transaction. en-us Tue, 06 Jul 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98052 Personal penalty under the Customs Act requires supporting material showing involvement or knowledge; retracted statements do not displace corroborated evidence and surrounding circumstances where the record establishes participation on a preponderance of probability. Confiscation of a vehicle used to carry illicitly imported goods may be sustained when the foreign origin and unlawful carriage are proved, but the owner must receive the statutory option to redeem the vehicle on payment of fine where the provision so requires. In the absence of direct evidence of presence or knowledge, a personal penalty cannot rest on suspicion or mere association with the transaction. Case-Laws Customs Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98052