https://www.taxtmi.com/caselaws?id=389041 Personal penalty under the Customs Act was held unsustainable where the record did not contain legal and admissible evidence showing the appellant's culpable involvement in loading, concealment, or transport of the contraband. The authorities relied mainly on the truck driver's statement, the Customs House Agent's statement, and surrounding circumstances, but these materials created only suspicion and inference. As the driver's statement did not implicate the appellant and no independent proof connected the appellant to the seized goods, liability could not be fastened solely on that basis. The penalty was therefore quashed for want of proof. en-us Tue, 02 Jul 2019 00:00:00 +0530 Sat, 29 Feb 2020 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389041 Personal penalty under the Customs Act was held unsustainable where the record did not contain legal and admissible evidence showing the appellant's culpable involvement in loading, concealment, or transport of the contraband. The authorities relied mainly on the truck driver's statement, the Customs House Agent's statement, and surrounding circumstances, but these materials created only suspicion and inference. As the driver's statement did not implicate the appellant and no independent proof connected the appellant to the seized goods, liability could not be fastened solely on that basis. The penalty was therefore quashed for want of proof. Case-Laws Customs Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389041