2009 (12) TMI 818

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....ia), the container was intercepted on 19-1-2007. It was found to be sealed with Central Excise One Time Seal (OTS) and with liner OTS. On breaking open the seals the container was examined and found to contain 558 Nos. of red sanders logs totally weighing 15.80 MTs, the value thereof being Rs. 40 lakhs. The Managing Partner of the exporter reported that the export order was given by one Shri Rajkumar of M/s. Swathi Agencies, Chennai and the transportation of the containers was arranged by Shri Rajkumar. It was found that M/s. Swathi Agencies did not exist at the address given. The owner of the premises was one Shri Suresh Kumar, who was running a cold-storage shop near Perambur signal. One Shri T. Karnan stated that his father Shri Thanasek....

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....rgo. Shri P. Thanasekaran's statement was recorded on 23-1-2007 in which he corroborated the statement of his son Shri Karnan. Statements of others were also recorded. S/Shri Rajkumar, Suresh and Kumar were absconding and, therefore, their statements could not be recorded. 2. A notice was issued proposing confiscation of the red sanders logs and trailers used for transport of the same, and proposing penal action against the exporters as well as S/Shri Rajkumar, Suresh and Kumar under Section 114 of the Customs Act, 1962. The Commissioner ordered absolute confiscation of the red sanders logs along with trailers, and imposed penalties on the exporters, S/Shri Rajkumar, Suresh and Kumar. In the present appeal, the exporters challenge the im....