1998 (1) TMI 296

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....f cows and buffaloes near the Irrigation canal road. Subsequently, the BSF personnel handed over the loaded truck along with the two apprehended persons to the Customs Officers of Jangipur Preventive Unit on 3-10-1990. The Customs Officers in their turn examined the goods and found cows' skins - 1300 pcs., buffaloes' skins 80 pcs. and head skins 1200 pcs. The Customs Officers on after observing all Customs formalities seized the said skins and carrier truck under Section 110 of Customs Act, 1962 on reasonable belief that the goods were unauthorisedly attempted to be exported to Bangladesh in contravention of Section 3(1) and 3(2) of Import/Export (Control) Act, 1947 as amended read with Section 11 of Customs Act, 1962 rendering them liab....

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....ach those persons on the roof top of the truck for the papers, but to their utter surprise they found the disappearance of those persons who were the actual owners cum carriers of the raw skins to Bangladesh. As they failed to produce any papers in support of the skins the BSF personnel brought them to Nimtita BOP along with their loaded truck. Subsequently, they (BSF) handed over them along with the loaded truck and the goods to the Customs Officers of Jangipur on 3-10-1990. Shri Yasin Sk. also stated that the owner of the truck Shri Mohammad Taj and his relative Shri Majibur Rahaman did know nothing. He acted himself at his own will. 1.1 After making further investigation on an application from Abdul Bari, one of the appellants....

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....000/- (Rupees ten thousand) only. Abdul Ghani - Rs. 10,000/- (Rupees ten thousand) only. Yasin Ali - Rs. 10,000/- (Rupees ten thousand) only. Yasin Sheikh (driver) - Rs. 3,000/- (Rupees three thousand) only. Mohasina Ali (Khalasi) - Rs. 2,000/- (Rupees two thousand) only. 1.2 Appellants herein did not succeed. Hence these Appeals before the Tribunal. 2.1 Ld. Advocate, Shri D.K. Dhar has submitted, the truck was admittedly intercepted near Ahiran Bridge on the Canal road. It has been submitted that the original truck in which the goods were initially loaded from Arjun-para for disposal at Beldanga/Calcutta got overturned on NH-34. In these circumstances, the truck No. OAW-4301, going towards Dhulian was engaged to....

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....loes to Bangladesh. He, therefore, prays for setting aside the impugned order and allowing the appeals. 3. Ld. JDR, Shri R.K. Roy, on the other hand reiterates the findings of the authorities below. He submits that statements of the driver and khalasi have not been retracted. Therefore, these statements are admissible in evidence and can be relied upon. He, therefore, prays for dismissing the appeals. 4.1 I have carefully considered the pleas advanced for the appellants as well as from the Revenue. "Attempt" to commit a crime has been rightly held by the lower appellate authority, quoting from Kenny's 'Outlines of Criminal Law' as the "last proximate act which a person does towards the commission of the offence, consummation....