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of <h1>Confiscation Overturned: Tribunal Finds No Smuggling Evidence, Upholds Penalty for Fraudulent Actions in Cattle Case.</h1> <h3>Md. Mustafa Khan Versus Commr. of Customs (Preventive), Shillong</h3> Md. Mustafa Khan Versus Commr. of Customs (Preventive), Shillong - 2024 (388) E.L.T. 498 (Tri. - Kolkata) Issues involved:The issues involved in the judgment include the interception and seizure of cattle heads being transported, issuance of Show Cause Notices, confiscation of cattle heads, imposition of penalties, and the appeal process before the Tribunal.Interception and Seizure of Cattle Heads:The Customs (Preventive), Shillong intercepted 4 trucks transporting a total of 53 cattle heads, suspecting smuggling to Bangladesh. Detailed investigation led to the issuance of Show Cause Notices to the owner, Md. Mustafa Khan, resulting in the confiscation of the cattle heads and imposition of penalties.Appeal Process and Dismissal:The Appellant filed appeals before the Commissioner (Appeals) after the confiscation orders were passed. However, the Commissioner dismissed the appeals, leading the Appellant to approach the Tribunal seeking relief.Confiscation and Penalties Imposed:The Adjudicating Authority confiscated the cattle heads and imposed a penalty of Rs. 50,000/- in each of the Orders in Original (OIOs) passed. The Appellant challenged these actions, arguing that the investigation was based on presumptions without concrete evidence.Argument and Counter-Argument:The Appellant's representative contended that there was no evidence to prove smuggling to Bangladesh, as all statements indicated transportation to Aizawl or Gumrah. Conversely, the Authorized Representative highlighted discrepancies in the Challans used, suggesting fraudulent transportation methods by the Appellant.Tribunal's Decision:After considering the evidence and submissions, the Tribunal found that while the confiscation orders were unsustainable due to lack of conclusive evidence of smuggling to Bangladesh, the penalties imposed on the Appellant were justified. The Tribunal set aside the confiscation order but upheld the penalties, holding the Appellant responsible for fraudulent actions. The Appellant was directed to pay the penalty amount from the value of the confiscated cattle heads.Conclusion:In conclusion, the Tribunal disposed of the appeals by setting aside the confiscation order but upholding the penalties imposed on the Appellant. The decision aimed to balance accountability for fraudulent actions while ensuring a fair resolution in the matter.
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