https://www.taxtmi.com/caselaws?id=165685 Personal penalty under Section 112 of the Customs Act requires a finding of conscious participation in the act rendering goods liable to confiscation under Section 111. A penalty in personam cannot be sustained merely because the goods are unavailable for confiscation, and such absence does not justify substituting personal penalties or redemption fine. On the record, there was no material to show that the under-valuation was contrived by the appellants or that they were privy to the relevant dealings, so the personal penalties were unsustainable and were set aside. en-us Tue, 15 Jul 1980 00:00:00 +0530 Thu, 07 Aug 2014 11:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165685 Personal penalty under Section 112 of the Customs Act requires a finding of conscious participation in the act rendering goods liable to confiscation under Section 111. A penalty in personam cannot be sustained merely because the goods are unavailable for confiscation, and such absence does not justify substituting personal penalties or redemption fine. On the record, there was no material to show that the under-valuation was contrived by the appellants or that they were privy to the relevant dealings, so the personal penalties were unsustainable and were set aside. Case-Laws Customs Tue, 15 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165685