https://www.taxtmi.com/caselaws?id=165712 A personal penalty for alleged involvement with contraband recovered from a co-accused's premises cannot stand on suspicion alone. Co-accused statements and a diary entry showing a name and address were found insufficient where there was no documentary proof that the premises belonged to or were leased to the appellant, and no reliable evidence establishing possession or control. The evidence did not prove the appellant's connection with the seized goods, so the penalty was held unsustainable and was set aside. en-us Mon, 30 Apr 1979 00:00:00 +0530 Fri, 08 Aug 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165712 A personal penalty for alleged involvement with contraband recovered from a co-accused's premises cannot stand on suspicion alone. Co-accused statements and a diary entry showing a name and address were found insufficient where there was no documentary proof that the premises belonged to or were leased to the appellant, and no reliable evidence establishing possession or control. The evidence did not prove the appellant's connection with the seized goods, so the penalty was held unsustainable and was set aside. Case-Laws Customs Mon, 30 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165712