https://www.taxtmi.com/caselaws?id=102367 Personal penalty could not be sustained where it rested solely on a driver's statement that was accepted only in part and was unsupported by any independent corroboration. The same statement had been found unreliable on the question of truck ownership, making the reliance on it against the appellant internally inconsistent. In the absence of evidence linking the appellant to the concealment or transportation of the seized goods, the penalty was not justified and was set aside. en-us Mon, 28 Jan 2002 00:00:00 +0530 Tue, 14 Feb 2012 16:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102367 Personal penalty could not be sustained where it rested solely on a driver's statement that was accepted only in part and was unsupported by any independent corroboration. The same statement had been found unreliable on the question of truck ownership, making the reliance on it against the appellant internally inconsistent. In the absence of evidence linking the appellant to the concealment or transportation of the seized goods, the penalty was not justified and was set aside. Case-Laws Customs Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102367