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2016 (2) TMI 649 - AT - CustomsLevy of penalty for transportation of contraband goods - contraband Red Sanders wood was found concealed in 4508 kgs of potatoes - Retracted statement. - Held that:- The argument of the appellant is that a driver not knowing the mobile number, itself indicates that Sh. Sanjay Saha is wrongly implicated. The argument taken by the appellant is not convincing as Sh. Chabi Monkal is also not able to recall his son in laws number. It is also not correct to say that investigation deliberately booked Sh. Sanjay Saha & left Sh. Chabi Mondal untouched. Investigation has also proposed the penal action against the driver and a penalty has also been imposed upon Sh. Chabi Mondal by the Adjudicating authority. Accordingly the stand taken by this appellant is on afterthought and is required to be rejected because cases of smuggling and intended export of goods seized within the country has to be based on the statements of those involved in a particular case and the circumstantial evidences. Levy of penaty on the owner of vehicles who has leased out the vehicle waived - Levy of penalty on all other appellants confirmed.
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