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    <title>2013 (2) TMI 88 - CESTAT KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=220678</link>
    <description>The Tribunal upheld the Order-in-Original confiscating trucks used in smuggling red sanders wood, imposing a redemption fine of Rs.60,000 per truck, and a penalty of Rs.10,000 under Section 114 of the Customs Act, 1962. The appellants&#039; claim of not owning the trucks was contradicted by evidence, as the drivers admitted to using them in smuggling. The Tribunal found their involvement established, emphasizing the importance of ownership, accountability in smuggling activities, and lawful imposition of fines and penalties. The appeals were dismissed, highlighting the significance of complying with legal provisions in such cases.</description>
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    <pubDate>Tue, 20 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 88 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=220678</link>
      <description>The Tribunal upheld the Order-in-Original confiscating trucks used in smuggling red sanders wood, imposing a redemption fine of Rs.60,000 per truck, and a penalty of Rs.10,000 under Section 114 of the Customs Act, 1962. The appellants&#039; claim of not owning the trucks was contradicted by evidence, as the drivers admitted to using them in smuggling. The Tribunal found their involvement established, emphasizing the importance of ownership, accountability in smuggling activities, and lawful imposition of fines and penalties. The appeals were dismissed, highlighting the significance of complying with legal provisions in such cases.</description>
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      <pubDate>Tue, 20 Nov 2012 00:00:00 +0530</pubDate>
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