TMI Blog2009 (9) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit of penalties. As the livestock was totally confiscated by the impugned order, therefore, pre-deposit of penalties is waived. Stay petitions allowed. 2. A common issue is involved in these cases. Therefore, all the appeals are being taken up together. The appellants filed these appeals against the impugned orders whereby livestock i.e. cattles were confiscated and penalties were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the complaint with the police is pending to the effect that the livestock in question was seized from their cowsheds. It is also submitted that in one case as mentioned in the show-cause notice, the livestock was seized 6 kms. away from the Bangladesh border and the other case 4 kms. away from the Bangladesh border. The contention of the Revenue is that the livestock was seized near ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aint or ownership claim will not affect the case of the appellants. 6. In these cases, the livestock was seized by the BSF Personnel. There is no evidence on record to show that anybody was accompanied the livestock. The case of the appellants is that the livestock was seized by the BSF Personnel from the cowsheds regarding which a complaint was lodged with the police. The appellants also filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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