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2016 (1) TMI 836 - AT - CustomsConfiscation of vehicles - carrying Red sanders wood alongwith plaster of Paris for export - no claimant of these goods came forward - bonafide transporter - Held that:- It is observed from the case records that vehicles were used for the clandestine activity in relation to export of Red sanders wood and both the drivers had full knowledge of the nature of goods and the destination. Though both the drivers also changed their story in reply to the show cause notice but the same has to be treated as an afterthought and was not made in a reasonable period after recording of their first statements. In the existing factual matrix it has to be held that both the vehicles were used for clandestine activity with the knowledge & consent of the appellants and the same were correctly confiscated by the Adjudicating authority. There is also no merit in the argument of the appellants that no show cause notice was issued to the appellants before confiscation of their vehicles because a specific mention of the same is made in the show cause notice issued to the appellants. In view of the above observation and the settled proposition of law penalties have been rightly imposed upon the appellants and appeals filed are required to be dismissed.
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