https://www.taxtmi.com/caselaws?id=122071 Penalty under Section 112(b) of the Customs Act cannot be sustained without credible evidence linking the person to the alleged customs offence. Where the record only showed that the appellant's cell phone was used by another person, and did not establish participation, facilitation, abetment, or any nexus with the wrongful acts, the penalty was held unsustainable. The absence of material evidence and lack of effective opportunity to explain the case meant that the adverse finding could not stand, and the penalty was set aside. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122071 Penalty under Section 112(b) of the Customs Act cannot be sustained without credible evidence linking the person to the alleged customs offence. Where the record only showed that the appellant's cell phone was used by another person, and did not establish participation, facilitation, abetment, or any nexus with the wrongful acts, the penalty was held unsustainable. The absence of material evidence and lack of effective opportunity to explain the case meant that the adverse finding could not stand, and the penalty was set aside. Case-Laws Customs Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122071