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2024 (3) TMI 245 - CESTAT KOLKATASmuggling of Cattle Heads - confiscation - penalties imposed - corroborative evidence - fraudulently used the Challan belonging to the some other party - HELD THAT:- Neither the drivers nor Md. Mustafa Khan or any other person has stated that ultimately the Cattles were to be smuggled to Bangladesh. Even the purported buyer Shri K. P. Lalmunawna has told that he has proper license to deal with livestock and has been having regular business transaction with Md. Mustafa Khan. Therefore, it is not known as to how the Revenue would have directly come to a conclusion that the Cattle Heads were being smuggled to Bangladesh with no proper corroborative evidence whatsoever. Therefore, I find that the impugned orders are not sustainable in respect of the confiscation Order for the seized Cattles. Hence, I set aside the Confiscation Order in respect of the confiscated Cattle Heads. So far as the penalties imposed on Md. Mustafa Khan is concerned, I find that he has fraudulently used the Challan belonging to the some other party so as to conceal his own identity when the Cattle Heads were being transported. Because of his such an action, not only cattle were seized but also the transporting trucks have been seized and confiscated and penalties have been imposed on the truck owners and truck drivers. For the action taken in respect of the truck owners and drivers, the present Appellant should be held fully responsible. Therefore, I am not inclined to interfere with the penalties imposed in all the four Appeals. I dismiss the prayer to set aside the penalties imposed on them. Thus, the Appellant would be eligible to get the value of the confiscated Cattle and Department will recover the penalty amount from this amount and pay the balance amount to the Appellant. The Appeals are disposed of thus.
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