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TMI Blog2024 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... s proper license to deal with livestock and has been having regular business transaction with Md. Mustafa Khan. Therefore, it is not known as to how the Revenue would have directly come to a conclusion that the Cattle Heads were being smuggled to Bangladesh with no proper corroborative evidence whatsoever. Therefore, I find that the impugned orders are not sustainable in respect of the confiscation Order for the seized Cattles. Hence, I set aside the Confiscation Order in respect of the confiscated Cattle Heads. So far as the penalties imposed on Md. Mustafa Khan is concerned, I find that he has fraudulently used the Challan belonging to the some other party so as to conceal his own identity when the Cattle Heads were being transported. Bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng option to the Appellant to redeem the same on payment of Redemption Fine. He also imposed penalty of Rs. 50,000/- in each of the OIOs passed. 2. Being aggrieved, the Appellant filed their Appeals before the Commissioner (Appeals). The Commissioner (Appeals) after due process dismissed the Appeals. Therefore, the Appellant is before the Tribunal. 3. The relevant details are as per the following table:- SI No. Truck No. Appeal No. Duty Amount Penalty amount 01. AS-01-BC-0588 C/77599/2018 15 cattles= 1,20,000/- 50,000/- 02. AS-01-AC-2258 C/77600/2018 13 Heads= 1,04,000/- 50,000/- 03. ML-04-9256 C/77601/2018 13 Heads= 1,04,000/- 50,000/- 04. AS-01-T-9357 C/77602/2018 12 Heads= 96,000/- 50,000/- 4. The Learned Chartered Accountant appearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, he justifies the confiscation of Cattle Heads and penalties imposed on the Appellant. 7. Heard both sides and perused the Appeal papers and relevant documents. 8. I find that at the time when the trucks were intercepted, the drivers were carrying the Challan purported to be consigned by Benjamin Wallang, Civil Army Contractor General Order Supplier, dispatching the same to K. P. Mamuna, of Aizawl. The truck drivers have stated in the recorded Statement that the consignment was booked by present Appellant Md. Mustafa Khan and was to be delivered at Gumrah (Assam). Subsequently the wife of Mr. Benjamin Wallang in her Statement stated that Mr. Benjamin Wallang had expired on 20/11/2001 and his business was closed immediately thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. 10. A careful reading of the above details shows that the truck was intercepted within India and as per the documents, the Cattle were to be transported to Aizwal and as per the drivers, they were to be delivered at Gumrah. Neither the drivers nor Md. Mustafa Khan or any other person has stated that ultimately the Cattles were to be smuggled to Bangladesh. Even the purported buyer Shri K. P. Lalmunawna has told that he has proper license to deal with livestock and has been having regular business transaction with Md. Mustafa Khan. Therefore, it is not known as to how the Revenue would have directly come to a conclusion that the Cattle Heads were being smuggled to Bangladesh with no proper corroborative evidence whatsoever. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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