https://www.taxtmi.com/caselaws?id=107793 Confiscation of livestock allegedly intended for illegal export was found unsustainable because the seizure narrative was not supported by reliable evidence. The authorities failed to corroborate that the buffaloes were unclaimed near the border, while the local report and surrounding circumstances indicated that the animals were grazing in front of the owner's house under normal caretaking conditions. The report of the Officer-in-Charge was not given proper weight, and the evidence on record created serious doubt about the allegation of attempted export to Bangladesh. The confiscation was therefore set aside and consequential relief followed. en-us Mon, 25 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107793 Confiscation of livestock allegedly intended for illegal export was found unsustainable because the seizure narrative was not supported by reliable evidence. The authorities failed to corroborate that the buffaloes were unclaimed near the border, while the local report and surrounding circumstances indicated that the animals were grazing in front of the owner's house under normal caretaking conditions. The report of the Officer-in-Charge was not given proper weight, and the evidence on record created serious doubt about the allegation of attempted export to Bangladesh. The confiscation was therefore set aside and consequential relief followed. Case-Laws Customs Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107793