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2016 (5) TMI 649 - AT - CustomsImposition of penalty on the basis of third party statement - Confiscation of goods as prohibited goods - Seizure of 9.340 tons of wood logs purported to be red sanders - samples sent were not of red sanders, goods were wood logs as against declared goods i.e. Plastic pipe in the export documents - Held that:- on the basis of statements of various persons involved in attempt of fraudulent export of wood logs as well as confessionary statement of the appellant, it is very clear that role of the appellant in illegal activity is clearly established therefore since prohibited goods liable for confiscation, appellant is also liable for penalty under Section 114(i) and 114AA. On perusal of the Commissioner's order, it is found that he has given proper findings after proper appreciation of facts. Therefore, both the lower authorities correctly and legally imposed penalty under Section 114(i) and 114AA. As regard the quantum of penalty, it is observed that value of the goods i.e. wood logs attempted to be smuggled is ₹ 1.40 Lacs. Considering the value, I am of the view that penalty imposed by the lower authorities is on higher side, therefore in my view penalty of ₹ 50,000/- appears to be proper and reasonable and therefore reduced the penalty from ₹ 1 lacs to ₹ 50,000/-. - Decided partly in favour of appellant
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