https://www.taxtmi.com/caselaws?id=108237 Personal penalty for alleged connivance in the storage of smuggled goods was found unsustainable where the authorities accepted that the godown had been let out to a named tenant and the Revenue failed to trace him. The inability to furnish the tenant's residential address, by itself, did not establish that the appellant knew the goods were smuggled or knowingly participated in their harbouring. Mere suspicion and incomplete tenant details were held insufficient to prove connivance, and the penalty was set aside. en-us Tue, 30 Jul 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108237 Personal penalty for alleged connivance in the storage of smuggled goods was found unsustainable where the authorities accepted that the godown had been let out to a named tenant and the Revenue failed to trace him. The inability to furnish the tenant's residential address, by itself, did not establish that the appellant knew the goods were smuggled or knowingly participated in their harbouring. Mere suspicion and incomplete tenant details were held insufficient to prove connivance, and the penalty was set aside. Case-Laws Customs Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108237