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2014 (2) TMI 117 - CESTAT NEW DELHIConfiscation of goods - Goods seized from parcel van - Parcel contained Charas and Ganja - Assessee contends that he had no knowledge of the contents - Held that:- appellant cannot pleads that the parcel van was not sealed when valuable goods of consigners were in the leased parcel van. Appellant made plea of breaking of seal baselessly in absence of any FIR or police report. When loading and unloading of goods, is made to and from parcel van, it is responsibility of appellant to answer as to identity of consigner and consignee on record and their address as well as description of goods. Appellant cannot plead innocence. A man of ordinary prudence and diligence would never believe that a leased parcel van shall leave a station without seal when appellant is answerable to pilferage and loss thereto. Appellant is always accountable to the contents inside the parcel van. It is unbelievable that the appellant has no knowledge about the NDPS substance inside the van which were found during search. So also smuggled goods of third country origin were found therein without any evidence of lawful import. NDPS substance being harmful and injurious to society, there shall be no leniency to the appellant at all against penalty imposed on him - Decided against assessee.
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