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2017 (7) TMI 830 - CESTAT CHENNAISmuggling - attempted export of red sanders - Held that: - Incidence of seizure of the red sanders by the investigation brought role of the smuggling racket of which they were members. Plea of the appellants that they were innocent could have received consideration had they brought out the illegal act of Himadri to the knowledge of Customs. But they did not. Rather all of them had concerted effort to deceive Customs. The so called exporter disowned the offending consignment attempted to be exported. Penalties - Held that: - Appellants acted in connivance with the racket till the offending container was seized by the investigation resulting in discovery of smuggled goods. They could not lead any evidence to prove their detachment to the attempted export of the offending goods. They all caused prejudice to Customs and submitted to the jaws of law for appropriate penalties. Their role was contributory to the confiscation of smuggled goods. Accordingly, imposition of penalties on all of them does not appear to be unreasonable when their role in abetting and aiding smuggling was proved by investigation successfully and their connivance came to record. The appellants in this case were intimately connected with the smuggling racket without ascertaining the identity of exporter and owner of IEC. No authorization was obtained by them to file shipping bill. Evidence came to light proving their predetermined mind to cause loss to the exchequer - appeal dismissed - decided against appellant.
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