https://www.taxtmi.com/caselaws?id=105909 Penalty under customs law could not be sustained where the evidence failed to identify the appellant as the person linked to the intercepted tractor trolley and smuggled goods. The statement that the goods were to be handed over to another person was held inadmissible under Section 27 of the Indian Evidence Act, and the record lacked reliable identification or sufficient particulars in the police report to connect the appellant with the recovered goods. On the material available, the nexus between the appellant and the seizure remained unproved, and the penalty was set aside. en-us Thu, 27 May 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105909 Penalty under customs law could not be sustained where the evidence failed to identify the appellant as the person linked to the intercepted tractor trolley and smuggled goods. The statement that the goods were to be handed over to another person was held inadmissible under Section 27 of the Indian Evidence Act, and the record lacked reliable identification or sufficient particulars in the police report to connect the appellant with the recovered goods. On the material available, the nexus between the appellant and the seizure remained unproved, and the penalty was set aside. Case-Laws Customs Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105909