https://www.taxtmi.com/caselaws?id=347843 Confiscation and personal penalty for alleged smuggling of goods in unaccompanied baggage could not stand where there was no direct evidence of the petitioner's knowledge or conscious involvement. The authorities relied chiefly on the petitioner's alleged handing over of his passport and on third-party statements, but no clear finding linked him to the tainted consignments with full awareness. In a penal customs matter, conscious participation had to be established before liability could be fastened. As the revisional authority also proceeded on presumption rather than direct proof, the confiscation and penalty were set aside as unsustainable. en-us Thu, 10 Aug 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347843 Confiscation and personal penalty for alleged smuggling of goods in unaccompanied baggage could not stand where there was no direct evidence of the petitioner's knowledge or conscious involvement. The authorities relied chiefly on the petitioner's alleged handing over of his passport and on third-party statements, but no clear finding linked him to the tainted consignments with full awareness. In a penal customs matter, conscious participation had to be established before liability could be fastened. As the revisional authority also proceeded on presumption rather than direct proof, the confiscation and penalty were set aside as unsustainable. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347843