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2009 (1) TMI 258 - CESTAT, CHENNAIExport – contraband – held that - appellant provided facility to store the wooden logs, he arranged an exporter and a CHA to handle the export documentation. He was offered Rs. 50000/- for the work - That the appellant was promised a job in the office of Shri Balaji and others they had planned to open at Tuticorin and the appellant was lured to undertake the job do not indicate anything more than that meets the eye. The offer of a job if the appellant had performed the work entrusted is not unusual. - Moreover, the contraband had been stored at a place 14 kms away from Tuticorin not notified under the Act, or near the coast. A penalty cannot be imposed on a person for abetment on presumption of conscious participation in the offence inviting confiscation of any goods under the Act. In the circumstances, the penalty imposed on Shri Neil Armstrong under Section 114 of the Act cannot be sustained
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