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2017 (9) TMI 1450 - AT - CustomsPenalty u/s 114 (i) of the Customs Act, 1962 - Smuggling - red sanders - claim of appellant is that they have no knowledge of the attempt of illegal export - Held that: - Shri Chaphamayum Sana Singh had confirmed that all the three persons i.e. he himself, Shri Tomcha Singh and Shri Taorem Naba Singh, were physically present at the time of loading of Red Sanders and Potatoes and fruits. Thus, it is clearly evident that such persons had full and complete knowledge of the contraband goods being transported - it is clearly evident that the appellants except Shri Bajinder Singh had consciously loaded the Red Sanders attempting to export illegally. The penalty on Shri Chaphamayum Sana Singh, Shri Tomcha Singh and Shri Taorem Naba Singh is upheld - the amount of penalty is reduced to ₹ 50,000/- each in case of the appellant - penalty imposed on Shri Bajinder Singh is set aside and absolute confiscation of vehicle is upheld. Appeal allowed - decided partly in favor of appellant.
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