2001 (6) TMI 729

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.... Chattopadhyay, JDR, for the Respondent. [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 ....

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.... according to the Revenue, no offence has yet been 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....