https://www.taxtmi.com/caselaws?id=99835 Personal penalty was unsustainable against the truck driver because the record showed only that he transported ball bearings, which were openly available as an OGL item, and no material established knowledge or reason to believe that the goods were smuggled. Personal penalty was also unsustainable against the other appellant because the allegation rested solely on the uncorroborated statement of the co-accused, which was insufficient without independent support. The penalties were set aside, while confiscation of the goods was left undisturbed. en-us Sun, 25 Jun 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99835 Personal penalty was unsustainable against the truck driver because the record showed only that he transported ball bearings, which were openly available as an OGL item, and no material established knowledge or reason to believe that the goods were smuggled. Personal penalty was also unsustainable against the other appellant because the allegation rested solely on the uncorroborated statement of the co-accused, which was insufficient without independent support. The penalties were set aside, while confiscation of the goods was left undisturbed. Case-Laws Customs Sun, 25 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99835