2001 (6) TMI 729

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..... [Order]. -  After dispensing with the condition of pre-deposit of personal penalty of Rs. 50,000.00 (Rupees fifty thousand only) imposed on each of the applicants, I take up the appeals itself with the consent of both the sides, as the issue involved lies in a narrow compass. 2. Vide the impugned orders, 47 numbers of cattle belonging to all the four appellants have been confiscated....

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....een committed by the appellants, when they were intercepted. It is also seen that the cattle were still within the Indian territory. On the other hand, I find that the Commissioner (Appeals) has observed that the appellants failed to prove that they were not engaged in smuggling the cattle out of India. The above observation is placing a negative onus upon the appellants, which is not permissible ....