TaxTMI 
TaxTMI 
2017 (9) TMI 1450
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....ers wood logs vide case No.23/CL/EXP/CUS/AU/GAU/13-14 dated 19.02.2014 on a reasonable belief that an attempt was being made to export the said goods to Myanmar illegally in violation of the various provisions of the Customs Act, 1962 and other laws. It was found that the Potatoes and Maushambi fruit were used for conceding the Red Sanders Wood logs in the vehicles engaged in transportation of the said Red Sanders Wood logs. By the impugned order, Commissioner of Customs (Preventive), ordered absolute confiscation of Red Sanders under Section 113 (b) and (d) of the Act, 1962, and Potatoes & Moushambis under Section 119 of the said Act, 1962. It has also ordered absolute confiscation of the trucks under Section 115 (2) of the Act, 1962 and i....
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....uck who made arrangements for transportation of Red Sanders Wood logs through brokers. He had no knowledge of the seized goods. Shri Chaphamayum Sana Singh, assistant of the said truck, in his statement further stated that Tomcha Singh, driver of Truck No. NL 02 L 3136 and he himself were physically present and supervised the loading and they proceeded to 9th Mile, Jorabat where Shri Taorem Naba Singh, the driver, parked the truck at a Petrol Pump and left with Shri Tomcha Singh for Guwahati. It is stated that Shri Tomcha Singh is his grandfather and he introduced him to the other appellants. 7. I find that Shri Chaphamayum Sana Singh had confirmed that all the three persons i.e. he himself, Shri Tomcha Singh and Shri Taorem Naba Singh, we....