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2014 (8) TMI 126 - AT - CustomsPenalty u/s 114 - lack of knowledge of contraband article - Whether penalty under Section 114(i) of the Customs Act, 1962 is imposable upon the appellant - Held that:- appellant was well aware of the fact the Red Sanders wood was loaded on to the Vessel MSV Ramban at Veraval which was subsequently towed to Gulf countries and also that he was aware of the fact that taking out Red Sanders wood from a port in India to a place outside India was not permitted. He was also aware that such wood was not to be declared to the Customs. The statements of the appellant recorded by the investigation were never retracted but have also been corroborated by the other statements. In the case of smuggling and clandestine activities under the Customs Act it is difficult to expect that other documentary evidences will be created by the persons involved and in such cases only corroborative statements have to be relied upon. In view of the above observations, appellant does not have a case and penalty was correctly imposed by the adjudicating authority - decided against assessee.
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