https://www.taxtmi.com/caselaws?id=99136 Personal penalty for alleged unauthorised importation of raw silk was held unsustainable where the case rested mainly on a co-accused clearing agent's statement and the appellant's Section 108 Customs Act statement denied involvement. The earlier exoneration on the same allegations had already found the evidentiary basis insufficient, and no just or tangible material was available on the record to prove participation. The penalty was therefore set aside. en-us Fri, 11 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99136 Personal penalty for alleged unauthorised importation of raw silk was held unsustainable where the case rested mainly on a co-accused clearing agent's statement and the appellant's Section 108 Customs Act statement denied involvement. The earlier exoneration on the same allegations had already found the evidentiary basis insufficient, and no just or tangible material was available on the record to prove participation. The penalty was therefore set aside. Case-Laws Customs Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99136