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TMI Blog2001 (3) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... he goats and the men to the Customs office at Bahraich and, on 13-9-1990, they recorded statements of the six men. Some of those men named Shri Chinna Chikwa (appellant in appeal No. C/552/93) as owner of the goats while others mentioned the name of Shri Iqbal Ahmed (appellant in appeal No. C/594/93) as owner of the truck. On the basis of the statements, the officers believed that the goats were being illegally exported to Nepal offending Section 11 of the Customs Act and hence the animals and vehicle were liable to confiscation. Therefore, they seized the goats and truck under Section 110 of the Customs Act. Later, a show-cause notice was issued to the appellants alleging illicit exportation of the goats and proposing confiscation of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lutely no evidence on record to show that the goats were being exported to Nepal. Ld. SDR has reiterated the findings of the authorities. 4.1. I find that there is no dispute of the fact that the Panchnamas drawn by the Customs officers were relied upon in the show-cause notice but no copy thereof was issued to the appellants. That the request of the parties for opportunity to cross-examine the Panch witnesses and the seizing officers was not granted is also not in dispute. The case of the Department appears to be almost entirely based on the statements of the occupants of the truck. There is no documentary or other evidence on record to corroborate what the occupants stated. The order of adjudication says that no document was produced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts necessary for supporting such a proposal. In the instant case, the only allegation in the SCN was that the goats were meant for illicit export to Nepal. The basis of such allegation was not supplied in the notice, except an averment that the occupants of the truck had confessed that the goats were to be exported to Nepal. There was no allegation that any of these appellants made any such confession. The case of the department as set up in the orders of the lower authorities is entirely based on the statements of the occupants of the truck to the effect that the goats had been loaded onto the truck at Chinna Chikwa s residential premises at Bhinga for transportation upto Talbhagoada near Indo-Nepal border and Chinna Chikwa s state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shu Mela) at that place was also accepted by the lower authorities. The authorities, however, were not inclined to accept Chinna Chikwa s case that he had intended to take the goats for sale at the Pashu Mela. That was solely based on Chikwa s statement that he was going there for the first time and did not know anybody there. The lower authorities, therefore, recorded a finding that Chikwa s attempt was to illegally export the goats to Nepal. Such a finding appears to have stemmed from a premise that Chikwa was likely to cross the border with his goats as he was unlikely to take them to the cattle fair. In other words, the finding of active attempt at illegal export is based on mere conjecture and not any evidence. The provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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