https://www.taxtmi.com/caselaws?id=101040 Penalty and confiscation against a truck driver carrying foreign-origin contraband were sustained because he was found at the spot, his own statement admitted involvement in smuggling, and he gave no explanation to rebut the Commissioner's findings. On that factual record, no legal infirmity or illegality was found in the penalty and confiscation order, and the order was upheld with the appeal dismissed. en-us Tue, 15 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101040 Penalty and confiscation against a truck driver carrying foreign-origin contraband were sustained because he was found at the spot, his own statement admitted involvement in smuggling, and he gave no explanation to rebut the Commissioner's findings. On that factual record, no legal infirmity or illegality was found in the penalty and confiscation order, and the order was upheld with the appeal dismissed. Case-Laws Customs Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101040