(1.) This is an appeal preferred against the Judgment and order dated 21-10-2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (in short, the Tribunal).
(2.) The allegation against the appellant is that, he had masterminded the smuggling of 538 red sander logs which had an approximate value of Rs. 80 lakhs in the grey market.
(3.) Admittedly, a show cause notice was issued to the appellant, as also to Mr. Badhusha.