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TMI Blog2013 (2) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... led not in dispute & the drivers in their statements admitted that the trucks were used in smuggling of red sanders which has not been retracted or disowned. The red sanders wood being a prohibited item and its export is not allowed Commissioner has rightly confiscated the goods and trucks, which were being used in the smuggling prohibited items - Assessee's claim that they are not the owner of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 15.2.2007, whereby the ld. Commissioner confiscated one truck each of the appellants and gave an option to redeem the same on payment of redemption fine of Rs.60,000/- on each truck and imposed penalty of Rs.10,000/- each under Section 114 of the Customs Act, 1962. 3. Briefly stated facts of the case are that pursuant to specific information, huge quantity of red sanders wood would be smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- each under Section 114 of the Customs Act, 1962. Aggrieved by this, the appellants are in appeal. 4. The appellants in their grounds of appeal, submitted that they are not owners of the truck, they have taken the trucks on hire purchase basis and no show-cause notice has been issued to the financiers of the trucks. 5. The contention of the ld.A.R appearing for the Department, is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red sanders wood valued at Rs.87.00 lakhs (approx.) which was being smuggled out of India. The truck Nos.AP-16X-8235 and AP-16X-9455, were used for transportation of the red sanders wood, is also not in dispute. The contention is that the drivers in their statements admitted that the trucks were used in smuggling of red sanders which has not been retracted or disowned. The red sanders wood is a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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