https://www.taxtmi.com/caselaws?id=51775 A transporter who merely arranged carriage of seized excisable goods under fake documents could not claim release of the copper ingots where the owner and consignee did not come forward and no duty payment was shown. The goods were treated as clandestinely removed excisable goods, so confiscation and refusal of release were sustained. The transporter's facilitation of removal in connivance with the hidden manufacturer, through false documents and commission-based transport, brought him within the scope of Rule 209A, and the penalty was upheld as not excessive. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51775 A transporter who merely arranged carriage of seized excisable goods under fake documents could not claim release of the copper ingots where the owner and consignee did not come forward and no duty payment was shown. The goods were treated as clandestinely removed excisable goods, so confiscation and refusal of release were sustained. The transporter's facilitation of removal in connivance with the hidden manufacturer, through false documents and commission-based transport, brought him within the scope of Rule 209A, and the penalty was upheld as not excessive. Case-Laws Central Excise Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51775