2002 (2) TMI 883

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....mpugned order, the authorities below have confiscated 48 numbers of Cattle on the finding that the same were attempted to be exported to Bangladesh. 2. As per the facts on records, three trucks were intercepted by the Customs Officers on 2-2-1996 at 5 a.m. in the morning. The said trucks were found to be loaded with cattles. Immediately after the seizure, the statement of the driver and the ....

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....nt, Shri Azizur Rahaman, claimed the ownership of 12 cattles and the other appellant, Shri Jamshed Ali, filed a Claim Petition for 36 cattles. Shri Azizur Rahaman produced one money receipt given by the Customs Officers for showing the sale of cattle during auction and Shri Jamshed Ali could not produce any purchase voucher for the cattles claimed by him. They also submitted that the place of inte....

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....ted the interception of the truck near Padma River. The statement of the Khalasi is also to that effect. The said statement have not been retracted by the said two persons. The subsequent filing of statement signed by 14 eye witnesses at the time of filing reply to the show cause notice by the appellants will not tilt of weight of the evidence in favour of the appellants. 6. The Commissioner....