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2013 (2) TMI 88 - CESTAT KOLKATAConfiscation of red sanders wood truck - gave an option to redeem the same on payment of redemption fine of Rs.60,000/- on each truck and imposed penalty of Rs.10,000/- each - Held that:- As the two trucks were used for transportation of the red sanders wood which was in turn smuggled not in dispute & the drivers in their statements admitted that the trucks were used in smuggling of red sanders which has not been retracted or disowned. The red sanders wood being a prohibited item and its export is not allowed Commissioner has rightly confiscated the goods and trucks, which were being used in the smuggling prohibited items - Assessee's claim that they are not the owner of the trucks is contrary to the evidences on record. Further the ground taken by the appellants that no proceedings have been initiated against the financiers does not absolve them from the offence - confiscation of the trucks warranted - option to redemption given are also reasonable, thus no reason to interfere with the impugned order and accordingly, the same is upheld and both the appeals are dismissed - against assessee.
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