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Issues involved: Confiscation of livestock, imposition of penalties, waiver of pre-deposit, smuggling of livestock to Bangladesh through unauthorized route.
Confiscation of Livestock and Imposition of Penalties: The appellants filed appeals against impugned orders confiscating livestock and imposing penalties for alleged smuggling to Bangladesh through unauthorized route. The Revenue claimed BSF Personnel seized the livestock near the Bangladesh border and handed them over to Customs Officials. Appellants asserted ownership of the livestock, stating they were seized from their cowsheds and filed complaints with the police. Dispute arose over lack of accompanying persons during seizure, with appellants arguing it is implausible for smuggling without accompaniment. Appellants also highlighted delayed ownership claims and police complaints as afterthoughts. However, appellants submitted claims to Customs Authorities within 14 days, produced purchase receipts, and cited precedent where late filings did not impact the case. Waiver of Pre-deposit and Decision: Considering the confiscation of livestock and penalties, the Tribunal found no evidence of accompanying persons during seizure by BSF Personnel. Appellants claimed livestock were seized from cowsheds, supported by police complaints and purchase receipts. Lack of investigation into these claims was noted. Show-cause notices indicated seizures were 6 kms and 4 kms away from the border, but without proof of smuggling intent. Relying on precedent regarding late ownership claims, the Tribunal concluded in favor of the appellants. Impugned orders were set aside, appeals allowed, and stay petitions granted, waiving pre-deposit requirements. (Separate Judgment by Judge: None)
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