TMI Blog2017 (10) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... g intercepted by the BSF. The driver of the vehicle had not given any statement on the procurement of the seized cattle. Thus, it is clearly evident that the said vehicle was carrying the cattle for attempted illegal illicit export to Bangladesh. Hence, the submission of the Ld. Counsel on this issue has no effect. In the present case, it is seen that the driver of the vehicle ran away on seein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn. No. WB 65B 6953. On seeing the BSF officers, the driver of the vehicle stopped and fled into the village Mithipur leaving the vehicle behind. The BSF officers recovered 19 numbers of bullocks and handed over the vehicle and cattle to Jagipur Customs Preventive Unit, Jagipur who had seized under the provisions of Customs Act, 1962. 3. Shri Tarikullan Sheikh, the appellant herein is owner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty and fine is totally arbitrary. 6. The Ld. AR on behalf of the Revenue reiterated the findings of the lower authorities. 7. On perusal of the impugned order, I find that nobody claimed the seized cattle. The circumstantial evidences would show that the driver of the vehicle fled away while the vehicle was being intercepted by the BSF. The driver of the vehicle had not g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent of the owner of the vehicle, had knowledge of the illegal transport of smuggled goods. So, confiscation of the vehicle is justified. However, I find force in the submission of the Ld. Counsel that there is no material available on record that the appellant had any knowledge of attempt of illegal export of the cattle. Therefore, imposition of penalty on the appellant is not justified. 9. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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