https://www.taxtmi.com/caselaws?id=102230 Personal penalty for alleged ownership and smuggled character of seized raw silk yarn was found unsustainable where the record lacked direct evidence that the transport company owner was the actual owner of the goods. Recovered literature and the inability to state the consignor's exact address were insufficient, by themselves, to establish ownership or the smuggled nature of the yarn. On that evidentiary basis, the penalty was set aside and consequential relief followed. en-us Mon, 30 Apr 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102230 Personal penalty for alleged ownership and smuggled character of seized raw silk yarn was found unsustainable where the record lacked direct evidence that the transport company owner was the actual owner of the goods. Recovered literature and the inability to state the consignor's exact address were insufficient, by themselves, to establish ownership or the smuggled nature of the yarn. On that evidentiary basis, the penalty was set aside and consequential relief followed. Case-Laws Customs Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102230