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Issues involved: Appeal against the Commissioner (Appeals) judgment regarding the seizure of livestock and vehicle for suspected smuggling to Bangladesh.
Summary: The Appellate Tribunal CESTAT, Kolkata heard four appeals arising from the same Commissioner (Appeals) judgment and Order-in-Original. The Appellant-Revenue argued for the confiscation of the vehicle and livestock under Section 115(2) of the Customs Act, 1962, due to suspicion of illegal export to Bangladesh. The Respondents countered, stating lack of evidence for smuggling intent as the buffaloes were seized 20 kms away from the border. The driver's knowledge source was questioned, and previous cases were cited in defense. The Tribunal found no concrete evidence of attempted smuggling, noting the driver's lack of personal knowledge or information on the export. The driver did not disclose the source of his knowledge, and the livestock were unloaded far from the border. The Tribunal emphasized that interception near the border is crucial for an illegal export attempt. Citing previous cases, it concluded that the seizure was based on suspicion rather than actual smuggling intent. The Tribunal upheld the Commissioner (Appeals) decision, dismissing all appeals filed by the Revenue. In conclusion, all appeals were dismissed, and the Cross Objection was also disposed of.
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