Confiscation of cattle skins on smuggling allegations fails where evidence shows inland transport and no proved border attempt.

Confiscation of raw cattle skins was held unsustainable where the goods were being transported to an Indian town and no proved attempt to move them across the international border was shown. The goods were not notified goods, and their open carriage on the roof of a bus supported bona fide internal transport rather than smuggling. Mere contradictions in the claimant's statements were insufficient on their own to justify confiscation. The goods were to be released, and if already sold, the sale proceeds were to be refunded.

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Issues: Whether the confiscation of the raw cattle skins was justified on the allegation that they were being smuggled out of India.

Analysis: The goods were found while being transported to an Indian town and not in the course of any proved attempt to move them across the international border. The goods were not notified goods, and the circumstances, including their open carriage on the roof of a bus, supported the claim of bona fide internal transport rather than smuggling. Mere contradictions in the claimant's statements were insufficient to sustain confiscation on the facts.

Conclusion: The confiscation was not sustainable and the goods were directed to be released, with refund of sale proceeds if the goods had already been disposed of.

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