Order The petitioner was travelling in a car which was stopped at Ulundurpet by the Customs Officers. 1,048 wrist watches were seized from the car. Subsequent proceedings resulted in an order of confiscation of the watcher and of the car as well. In the view that the petitioner was concerned in the illicit import of the watches, a personal penalty of Rs. 20,000 was imposed upon him. It is unnecessary to enter into any details with regard to the matter. Mr. Ramaswamy, learned Counsel for the respondent, admitted that it was not possible to support the imposition of the personal penalty. Before a personal penalty can be imposed under section 167(8) of the Sea Customs Act, it is necessary that it should be established that the person was concerned in the illicit import of the goode. Even assuming that the contraband nature of the goods is established, it would not immediately follow that the person, in whose possession the contraband goods were found, was necessarily involved in the illicit import itself. As pointed out by the learned Counsel for the petitioner, the seizure was effected at a considerable distance from any customs border. That may not be a conclusive circumstance. But the Department must yet establish that the person was concerned in the import itself. It is frankly conceded on behalf of the Department that the available evidence would not support such a conclusion. The petition is allowed in so far as the personal penalty is concerned, and that part of the order of the Collector of Customs is quashed. There will be no order as to costs. R.M.-----Petition allowed partly.