2003 (8) TMI 272

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..... The present appeal is against the order of the authorities below vide which he has confiscated eight buffaloes for attempting to export the same illegally to Bangladesh. 2. As per facts on record, the said buffaloes were seized by the Customs Officers on 18-10-99 as unclaimed from a place which was around three kilometres away from the border. The appellant s contention is that the buffaloes .....

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..... aloes from the Customs Auction. Shri Ghosh, learned Consultant further submits that the appellant s house is eight kilometres away from the border area. This fact by itself will not show any attempt on the part of the appellant illegally to export the buffaloes. 4. After hearing Shri T.K. Kar, learned SDR for the Revenue, I note that the buffaloes being living stock cannot be left unclaimed by t .....

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